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Caution if using the 0.00 adjustment workaround
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IRS defines Adjustment Code N as:
N = You received a Form 1099-B or 1099-S (or substitute statement) as a nominee for the actual owner of the property.
Report the transaction on Form 8949 as you would if you were the actual owner, but also enter any resulting gain as a negative adjustment (in parentheses) in column (g) or any resulting loss as a positive adjustment in column (g). As a result of this adjustment, the amount in column (h) should be zero. However, if you received capital gain distributions as a nominee, report them instead, as described under Capital Gain Distributions in the Instructions for Schedule D
