If you summarize (recommended),
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.
complain to your broker, ask them why they won't give you two selectable reports to import:
transactions with adjustments and,
transactions without adjustments.
