Cost Basis - Relevant Links

The FIF Cost Basis Working Group tracks cost basis implementation at the industry level. The following links point to cost-basis related websites and documents. This site is updated periodically and maintained on a best efforts basis. Please check the source websites for the most current information. Email updates for this page to This email address is being protected from spambots. You need JavaScript enabled to view it.. Links added since the last update are highlighted as *NEW* or *UPDATED*.

Last updated: Jun 02, 2014

IRS Notices

Jan 2014 - Form 1099-B
Jan 23, 2014 - Instructions for Form 1099-B
Jan 03, 2014 - Instructions for Forms 1099-INT and 1099-OID
Jun 17, 2013 - Draft Forms 1099-INT and 1099-OID published
Apr 17, 2013 - IRS Releases Final Regulations on Basis Reporting by Securities Brokers and Basis Determination for Debt and Options
May 02, 2012 - IRS Delays Debt and Options Reporting to January 1, 2014
Nov 23, 2011 - Proposed IRS Regulations on Basis Reporting by Securities Brokers and Basis Determination for Debt and Options
IRS Proposed Regulations on Basis Reporting by Securities Brokers and Basis Determination for Stock
Emergency Economic Recovery Plan (See Section 403 of the Act)
IRS Notice 2009-17: Information Reporting of Customer’s Basis in Securities Transactions

CBRS/NSCC/DTCC Notices

Enhanced CBRS FAQs *Last Updated on Nov 15, 2011*
CBRS Webinars
CBRS Enhancements
CBRS Record Layouts
CBRS User Manual
Cost Basis Eligible Participants List
New Account Instructions: Cost Basis Reporting Service (CBRS)
Jun 02, 2014: CBRS005.14 - Layout Changes for November Release *NEW*
Aug 09, 2012: CBRS008.12 - Revised rules in Asset Sequence Number field
Jul 30, 2012; Updated CBRS User Guide
May 01, 2012: CBRS007.12 - Registration instructions to access webcast on using CBRS via WebDirect
Apr 19, 2012: CBRS006.12 - Revised Cost Basis User Master File layout
Apr 11, 2012: CBRS005.12 - Revised CBRS Record Layouts for July and November deployments
Mar 20, 2012: CBRS004.12 – Creating a relationship between a Transfer Agent's LPA and TA numbers
Jan 25, 2012: CBRS002.12 – Revised CBRS Record Layouts for July 2012 enhancements – effective date: Jul 27, 2012
Jan 18, 2012: CBRS001.12 – Automated Customer Account Transfer Service (ACATS) – Changing Processing Date In The Participant Services Environment (PSE) – effective date: May 1, 2012
Jan 13, 2012: A#7356 – Elimination Of Networking Matrix Levels 1 And 2 From Automated Customer Account Transfer Service (ACATS) – effective date: Apr 23, 2012
Dec 7, 2011: CBRS009.11 - Revised CBRS transaction output files
Sep 1, 2011; CBRS007.11 – Additional updates to the Cost Basis Reporting Service record layouts
Jul 29, 2011; A#7256 - Mutual Funds Networking, ACATS And ACATS FUND/ SERV Enhancements To Assist In Facilitating The Transfer Of Cost Basis Information – Effective Date: Dec 5, 2011
Jul 28, 2011; CBRS006.11 – New indicator on the Cost Basis User Master File: "Exempt Recipient Accounts"
Jul 26, 2011; CBRS005.11 – CBRS Enhancement Project Updates: User Testing; additional revisions to Asset and Tax Lot input record layouts
Jun 17, 2011; CBRS004.11 – Revised CBRS Record Layouts for 2011 year-end enhancements
May 20, 2011; CBRS003.11 – New functionality: upload from Excel to CBRS via WebDirect
Apr 07, 2011; CBRS002.11 – Change to CBRS WebDirect functionality: 3,000 record maximum size for CBRS Transaction Download End of Day (EOD) file
Mar 11, 2011; A#7179; ACATS Fund Registration (FR) Record Modifications
Mar 07, 2011; A#7175; Mutual Funds Networking And FUND/SERV Enhancements To Provide Further Transparency For Cost Basis And Share Aging
Feb 03, 2011; CBRS Record Layouts Update
- Asset Input
- Tax Lot Input
- Transaction MRO
Jan 27, 2011; CBRS001.11 – Change in Common Data Transfer System (CDTS) input end-of-day job for CBRS
Nov 08, 2010 - CBRS005.10 - To start using the new CBRS in Production on December 10, 2010, submit all new account forms by November 19, 2010
Oct 18, 2010 - CBRS004.10 - Updated Cost Basis Reporting Service record layouts
Oct 15, 2010 - CBRS003.10 - Updated Cost Basis User Master File
Oct 05, 2010 - NSCC A#7074 – Changes To CBRS And ACATS Master File As A Result Of The CBRS Enhancement Project
Sep 30, 2010 - CBRS002.10 – Updates on the Cost Basis Reporting Service Enhancement Project: User Testing; Product IDs for output files
Sep 03, 2010 - DTCC CBRS001.10 - Updates to Cost Basis Reporting Service (CBRS) Project: New Account Process, New CBRS User Guide, New Cost Basis User Master File
Jun 11, 2010 - DTC #B6890-10 - Addition of IMS Transaction ID (IMS TID) to DTFPART files
Jun 09, 2010 - NSCC A#7004 - Cost Basis Reporting Service (CBRS) Webcast and other User Documentation
Apr 30, 2010 - NSCC A#6988 - Enhancements to the Cost Basis Reporting Service