Enter the gross cash proceeds from all dispositions of a QOF investment, if known. Box 3. Check the QOF box for reporting the disposition of a QOF investment. If you are a QOF that is a broker or barter exchange, complete Form 1099-B as usual for all dispositions of QOF investments. •For whom the broker has sold (including short sales) stocks, commodities, regulated futures contracts, foreign currency contracts (pursuant to a forward contract or regulated futures contract), forward contracts, debt instruments, options, securities futures contracts, etc., for cash; •Who received cash, stock, or other property from a The commissions would be deducted from the Sales Proceeds.In most cases the amount reported has already been reduced by any fees or commissions. However, if you need to report fees, commission, or other sales expenses that were not subtracted from the proceeds reported on Form 1099-B, you can enter these expenses by selecting 'This sale involves an employee stock plan (including ESPP) or an