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Who issues the stock share capital gain document to you?

Suppose that you buy a share of a company in stock, and then you sell it with a higher price later. I know that you have to pay tax for the capital gain, but who sends you the document to be used for tax reasons? Is there anything like a W-2? Does the company send it to you directly? does the broker play a role? thanks

Public Comments

1. The custodian of the account the shares are held in. So if you buy 100 shares of XYZ stock in your Fidelity Brokerage account, then Fidelity issues the tax documents. Its called a 1099-DIV and broker or not someone has to custody the stock in an account, even if its just the transfer agent. Update: I didn't fully read the question, the post below me is correct as it relates to capital gains.
2. Your broker will send you a 1040 form with a schedule D attachment to report your capital gains or losses. Or you can download it from the IRS site. The 1099-DIV is for dividends, not capital gains. http://www.irs.gov/pub/irs-pdf/f1040sd.pdf
3. The broker is required to send you a tax report that includes any interest or dividends received as well as "gross proceeds" for any securities sold during the year. You need to then report this data along with your cost basis and date purchased for the items sold. Soon, next year I think, the broker will also be required to report the cost basis to the IRS. Whatever organization handled the sale is the one required to report the trade. So, if it wasn't a broker, but "drip" shares purchased directly from a stock company's transfer agent, then they would be reporting the sale to you and to the IRS.
4. No one. It's up to you to report the capital gain on your tax. What a broker does is report the value of the sale price to the IRS and send you a 1099-B. They don't send the purchase price information to the IRS, only the sale price. If you have a audit, you will have to provide those records. You have to be very careful if you do any day trading. Day traders must set up as a business and use accounting principles as would a business.