If you are not excused by the detail reporting exception,
IRS requires details of your SELL transactions to be supplied on some Form 8949,
or on your other forms (e.g. consolidated 1099-B or spreadsheet) which have the same information and in the same manner as Form 8949.
If you don't have a 1099-B because none was issued, report details on Page 1 with Box C checked or on Page 2 with Box F checked.
There is no exception for those Boxes.
