The sale of the 12 shares Wayfair LLC should be a loss because the cost basis was $613, and the sales proceeds were $601 resulting in a net loss of $12. When determining whether that $12 loss is disallowed because of the wash sale rule, you need to determine whether the same or substantially same security was purchased during the wash sale period. The wash sale period is 30 days before, and 30 days after the sale of the security in question. That is, if you sell a security at a loss, and then you buy the same, or similar security, with that 61-day window, you will trigger the wash sale rule. The wash sale rule applies across all of a taxpayer's accounts wherever they are held.
Regarding the sale of the 12 shares of Wayfair, assuming that loss is disallowed because of the wash sale rule, enter the amount of the nondeductible loss as a positive number in column (g). Thus, you will need to change the amount in column g to $12. Code W can remain in column f because you are denoting the loss is disallowed because of the wash sale rule.
Regarding the codes B and T in column g, it's not clear whether you needed to adjust the basis of the 12 shares of Wayfair, or whether the gain or loss is incorrect. Essentially, when wash sales losses are involved, taxpayers need to track their basis in subsequent purchases and make the appropriate adjustment on Form 8949. Brokerage firms may not always accurately track changes in basis as a result of wash sales.
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