What tax do I pay on a 1099-B cash from fractional share?

I had a stock conversion, but I received a check for cash in lieu of a fractional share. I received the 1099-B. How do I report this on my Schedule D ?|||Treat it as a long term capital gain on Sch D. For this small amount, I'd just use 0 as the cost basis. It will be taxed at a low rate if at all.





There is a recent court ruling you make want to look up when you sell the rest of your shares but I'd not bother for this small amount.