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  1. There is legislation in the US that requires brokers to report your cost basis to you. The numbers they report for both Proceeds and Cost Basis include commissions. All that info is on your 1099-B. If you use IB, they create an 8949 Worksheet showing each individual transaction - I don't know if that's required or if other brokers do it. Now, if you're not a US resident, this may not apply, but just wanted to point out for those that are: the info reported by your broker doesn't show commissions separately, but commissions are included in the figures reported as Proceeds and Cost Basis.
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