In Notice 2012-34, the IRS has announced it will delay the proposed effective dates for information reporting by securities brokers for transactions related to debt instruments and options by one year.

The new regulations recommend changes to the reporting requirements for transactions involving all covered securities, including stock. Under the proposed Treasury Regulations, a broker must report the information required under Internal Revenue Code section 6045(g) for certain debt instruments acquired on or after January 1, 2013. The IRS will also require a broker to provide the information required under section 6045(h) for some options granted or acquired on or after January 1, 2013. Additionally, brokers will be required to provide the information required under section 6045A for a transfer of some debt instruments or options that occurs on or after January 1, 2013, and the information required under section 6045(B) for an organizational action occurring on or after 2012, that affects a debt instrument or an option.

You can read Notice 2012-34 here.