Thank you for the instructions. Well - I just realized that in one of the brokerage accounts which had both short term and long term stock sales gains/losses, one of the sales in the short term category had an amount in column (g) as wash sale - loss disallowed. So, for example:
Merrill - brokerage account #1, all with cost basis reported to IRS
total short term loss - ($10,000), no adjustments
total long term gain - $20,000, no adjustments
Fidelity - brokerage account #2, all with cost basis reported to IRS
total short term loss - ($5,000), with one sale for a loss of ($200) that had wash sale loss disallowed of $10 - so ($4,800) of the sales did not have adjustments
total long term gain - $6,000, no adjustments
Can I still combine all the short term and long term gains/loss for both brokerage accounts and report them on line 1a (short term) and line 8a (long term) on Schedule D directly (not put them on form 8949 first), and just report only that one sale that had wash sale adjustment on form 8949? Or do I need to list all the stock sales for that category (all the Fidelity gain/loss from short term sales) on 8949 if only one of the sales had adjustment on column g of the 1099B?
Example
Short Term -
Schedule D, line 1a - loss of ($14,800) = Merrill total loss of ($10,000) plus Fidelity loss of ($4,800), excluding that one sale under Fidelity that had wash sale disallowed adjustment
Schedule D, line 1b - loss of ($200) = the one sale in Fidelity that had a loss of ($200) with wash sale disallowed (still cost basis reported to IRS)
Form 8949 - report the sales that had a loss of ($200) on Part I, Box A, and show the wash sale disallowed - line (f) code "W", and line (g) a positive of $10 for the amount disallowed
Long Term -
Schedule D, line 8a - gain of $26,000 = Merrill gain of $20,000 and Fidelity gain of $6,000 (nothing on form 8949)
