If you summarize (recommended for active investors),
you only need to supply details of 1099-B covered transactions with adjustments that are not listed on your e-Filed Form 8949. and all non-covered transactions not listed there.
In other words, for active investors, generally this is a list of the Wash Sales.
You may supply details on your separate Form 8949, or other document with the same information and in the same manner as Form 8949.
Note: turboTax has started to suppress covered transactions without adjustments that you entered in detail. For those, no mailing is required !
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