there is no way to attach a manual statement if she wants to e-file.
even including it in a mailed return can result in it being ignored since it is not official.
1099s are not needed for foreign interest or capital gains
when she comes to the interest income section all she needs to enter is the payor's name and the amount converted to US dollars and if she paid foreign taxes on that the foreign tax info
when she comes to the capital gain section since import is not possible without a 1099-B
she would need to enter each gain/loss separately for broker name use "None"
type would be C for short-term since neither proceeds nor basis reported to IRS
and F for long-term
entering taxes as she did may have resulted in an overpayment of taxes especially if she had long-term gains
entering all capital gain/loss transactions as a single line item may mean her return did not comply with the tax laws that require detailing each trade and providing info such as date acquired, date sold, cost and tax basis. The IRS would accept the return but that doesn't mean several years down the road she won't get a notice from the iRS
as an alternative, she could enter those trades as two single line items - one for short term and one for long term on form 8949
using code M
then she prepares form 8453
https://www.irs.gov/pub/irs-pdf/f8453.pdf checking off the 8949 box
she would then need to manually prepare form 8949 showing each completed trade (purchase/sale)
the form 8453 and forms 8949
are mailed following the instructions - these are from 2021
If you are filing your tax return using an online provider,
mail to the IRS within 3 business days after
you have received acknowledgment from your
intermediate service provider and/or transmitter that the
IRS has accepted your electronically filed tax return. If
you don’t receive an acknowledgment, you must contact
your intermediate service provider and/or transmitter.
Mail Form 8453 with the 8949s to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
