I am a US citizen and have an account with a stock brokerage in the Bahamas. My account was never greater than $10k so I do not have to submit the FBAR form, and I did not have to pay any foreign taxes so I am not looking for foreign tax credit. But I have losses that I would like to report because it would reduce my US taxes. Since they are not a US brokerage they do not provide a 1099-B. I have the records of all my transactions so I can fill out a Schedule D for Capital Gains/Losses, but since the IRS doesn't receive anything from the foreign brokerage, how do they know that it is accurate? Do I submit the stock transaction records along with the Schedule D? Since these are just printed from the internet they are not "official" either.