The purpose of line 1a, is outlined in the IRS description below:
Line 1a.
Enter on line 1a the total gross proceeds from:
Sales or exchanges of real estate reported to you for 2022 on Form(s) 1099-S (or substitute statement(s)) that you are including on lines 2, 10, or 20; and
Sales of securities or commodities reported to you for 2022 on Form(s) 1099-B (or substitute statement(s)) that you are including on line 10 because you are a trader with a mark-to-market election under section 475(f) in effect for the tax year. See Traders Who Made a Mark-to-Market Election, earlier, and the instructions for line 10, later.
See additional detailed information in the IRS instruction:
Form 4797
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