IRS instruction provide for different reporting of a corrected cost basis depending on the box category D v.s. E or A v.s. B
therefore you can figure that IRS makes a distinction.
In either case, if the basis is not correct you can report the correct basis by following the Column (f) Code B instructions for your Box.
Beyond that, it's not worth worrying about.
@gytt
requirements for individuals are not the same as for brokers.
you are expected to report the true cost basis.
