What to send with Form 8453

[rwom1217]

I am doing an amendment to a prior year.  On the TT instruciton sheet, it doesn't mention anything about Form 8453.  I happened to notice; however, that on Form 8453 it says to mail to a "Shipping and Receiving" address. 

Do I send the 8453 (and 8949's) along with the rest of the forms to "Department of the Treasury", or separately to the "Shipping and Receiving" address?

Also, on a couple of the 8949's, under box a Description, it says "see attached statement."  I don't know what this is or see any attachments in my packet (unless those are other forms buried in there that I have to fish out). 

There is also a solo Page 2 (no Page 1) of Schedule E after the last Form 8949 in the packet...does that go with the 8453 or the other docs?

[Mike9241]

using Turbotax you can not e-file a 2022 or prior return. thus the 8453 can't be used. Everything gets sent with the amended return. 

if you are asking about 2023, generally, you can e-file your amended 2023 federal return via TurboTax if your original return was also e-filed in TurboTax. However, there's a chance your return can't be e-filed based on your unique situation. If this happens, you'll need to print and mail your tax return. If it's 2023 and you can e-file, then the 8453 and the 8949s or 1099-Bs whichever contains the required detail of the trades to:

Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254

Note that the 8453 and attachments are supposed to be mailed within 3 days of accepted e-filed return. 

All the other forms and schedules required for the amended return should be included in the e-file. You should get 2 e-mails. one saying submitted and the other saying accepted or rejected.  if rejected you'll have to mail everything except the 8453.

I strongly recommend you use a tracking service for anything you mail to the IRS. 

[rwom1217]

I will need to use snail mail.

Would page 2 of Schedule E be part of what I send?

Also, some of the 8949's say "see attached statement" under the description.  I don't see an attached statement...what/where might it be?

[Mike9241]

what box or boxes on the 8453 are checked. only the documents specified for those boxes are to be sent. schedule E is not one of them.

if it's the 8949 (the lines that say see attached) then the IRS wants details of those trades. Since they aren't in Turbotax, send the 1099-B parts that detail those trades. 

[rwom1217]

Just the bottom box about 8949.

There are multiple 8949's, some of which say "see attached statement."  I don't have any 1099-B's though.  Is that something that would have been sent to me?  This is for an amendment to 2021 if that matters.

[Mike9241]

for those lines that say "see attached statement", where did you get info that was entered? If you imported, then it's probable that you may need to download from the brokers website the 1099-B.  Contact the broker to see what they offer in the way of detail.   if you used a offshore broker, it's likely there is no 1099-B in which case you now have a project of creating a form you create in the format of an 8949 or using the 8949 from the IRS website to create the detail for those lines.  

https://www.irs.gov/pub/irs-pdf/f8949.pdf 

i point out that Turbotax has a major flaw.  Even security transactions of types A and D (proceeds and basis reported to IRS) with no adjustments are imported into the 8949 rather than directly into Schedule D lines

1a or 8a. these lines do not require that details be sent to the IRS.  If only a few trades have adjustments and the rest are either type A or D, I would suggest not importing.  Enter the info for types A and D that qualify in the proper section of the Turbotax Schedule D worksheet. then only the trades that don't qualify need to be detailed on the 8949.  

[fanfare]

If you are amending, Form 8453 is not used since any other paper records are included with Form 1040-X

@Mike9241 

"i point out that Turbotax has a major flaw.  Even security transactions of types A and D (proceeds and basis reported to IRS) with no adjustments are imported into the 8949 rather than directly into Schedule D lines"

which year is that.?

Based on comments on the forum from last season:

A couple of years ago, TurboTax changed the processing of Form 8949 in an undocumented way.

TurboTax takes advantage of this rule (Schedule Line 1a,8a) and suppresses some line item details.

Based on prior forum complaints about this. it's not clear exactly what rule it is using, and there is no way to force TurboTax to list all transaction details on Form 8949, as allowed by IRS.

@rwom1217 

Do not include your old 1040 nor your revised 1040 because the Form 1040-X reflects any changes there and becomes your new tax return.

Include any new/corrected document only if it shows federal tax withheld, and include in order only those Sequence Numbered tax forms and Schedules that changed or were added due to your amendment.
Attachment Sequence Number is on all the forms and Schedules that come after 1040.

If you are using TurboTax you have to do this by visual comparison. The program won't break out those pages for you.
If your amendment dropped a form,
you should include with Form 1040-X a new copy of the form(s) with -0- in the appropriate lines.
---
If any forms specify an attachment, put all those attachments at the end in the same order as the forms they go with.
---
Mail to the address shown for your location in the most recent Instructions for Form 1040-X.

====

IRS doesn't seem to care much about "additional details" for Form 8949.

so I'm suggesting you can ignore "See Attachment" in this scenario. 

[fanfare]

If you are not amending for Schedule D, and the Form(s) 8949 have not changed from your original filing, do not include Form(s) 8949.

@rwom1217 

[rwom1217]

@fanfare 

Wanting to make sure I do this right, so thanks for your help.  I am needing to do this for multiple years.  In all instances, my e-filed documents packet did not have an 8453.  The 8453 was added after putting in all the pertinent info with the amendments, which triggered the additional (new) 8949's.  All of the new 8949's have "See attached statement" under "box a Description...".  I am comparing the original and amended documents packets under the "All official documents required for filing" in the printing options.

To confirm (for now just related to the 8453's and 8949's), I should pluck out the 8453's and 8949's from the printed docs packet and mail those to the address printed on the bottom of the form?  Additionally, don't worry about including any "attached statements"?

[fanfare]

" 8949's [ See Attached} from the printed docs packet "

Such forms indicate that details are not listed on that specific form

you supply the details on some other form 8949 or other document.

It is not necessary to again supply the Form stating "See attached" unless you find that it helps clarify which attachment goes with which form.

===============

What is the Box Category you are reporting? see exception below.

If you are not excused by the detail reporting exception,
IRS requires details of your SELL transactions to be supplied on some Form 8949,
or on your other forms (e.g. consolidated 1099-B or spreadsheet) which have the same information and in the same manner as Form 8949.

This is so, even when the broker has sent details to the IRS already.

the ideal way to include transaction details is via e-File.

----

Either way, if you choose to summarize some or all transactions, you have to a) include the details with your mailed tax return,
or b) mail the transaction details to the IRS within three business days of IRS accepting your e-Filed tax return. (unless you have attached a PDF of the transactions details to your e-Filed return. TurboTax Online will ask for it).

Since 1040-X becomes  your new tax return, when mailed, a) is satisfied by including the details with 1040-X

.
Detail Reporting Exception: if you summarize Category A or Category D, Form 8949 is not needed for transactions without adjustments. No mailing is necessary.

The exception does not include wash sales, since they have an adjustment.

@rwom1217 

[rwom1217]

Some are Box C, some are Box F. 

Because they are related to private party sales of personally owned items (via sites like Offerup), there is no broker.

My intention is to use snail mail as I don't think can nor know how to e-file an amendment. 

In regards to summarizing the transactions, what are the details needed?  I sold stuff like sports cards, Pokemon cards,  and sporting goods.  Also, is there a special form I do this on, or do I just make my own document in something like Word?

[fanfare]

If you are marking Box C or F, use Form 8949.

The required details are there, one line per SELL transaction.

if you run out of lines, use another Form 8949.

If you sell several of similar acquired items on the same date, you can use "various" for Date Acquired.

The same applies to the other Box Categories.

If you still need more information see, IRS  Instructions for Form 8949

@rwom1217 

[rwom1217]

@fanfare

How detailed does the description need to be?  In a theoretical example of selling a few boxes of sports cards, is "3 boxes of trading cards" sufficient, or do I need to put "1 box of Topps 2021 Baseball and 2 Boxes 2020 Illusions Football"?

[AmyC]

Detailed is not required. Keeping it simple is usually a good method. 3 boxes of trading cards tells the agent the idea. If they want to look into which cards and values, they will ask questions. On the other hand, if you want to disclose as much as possible so the IRS may not need to ask questions, you can do that. People are on both sides of the camp positive their way is best. Do whichever is most comfortable for you.