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Regarding stock and options, for Box A and Box D, only wash sales or other adjusted transactions have to be itemized on e-Filed Form 8949 or mailed Form 8949, or equivalent.

The other transactions without adjustments can be aggregated. Report the sub-totals of cost and proceeds for those transactions on Schedule D Line 1a or Line 8a respectively.

If you have no wash sales, there will be no form 8949, No attachment is necessary. No mailing is necessary.

 

That's the only detail report exception.

there is no detail report exception for the other Boxes on Schedule D.

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