is 1099 b earned income 
no 1099 b reports capital gains and losses a capital gain or loss results from selling an asset you own such as a stock stock option or bond earned income is income you receive from your employment the bottom lineform 1099 b proceeds from broker and barter exchange transactions is the form issued to taxpayers that reports their capital gains and losses for the tax year it is sent by the broker or barter exchange to clients and the irs taxpayers don t include form 1099 b with their tax return but they do transfer the information on it to form 8949 to calculate their capital gains and losses these totals are then recorded on schedule d both forms should be included in the tax return sent to the irs 