Column (d)—Proceeds (Sales Price)
Follow the instructions below that apply to your transaction(s).
You didn't receive a Form 1099-B or 1099-S (or substitute statement).
If you didn't receive a Form 1099-B or 1099-S (or substitute statement) for a transaction, enter in column (d) the net proceeds. The net proceeds equal the gross proceeds minus any selling expenses (such as broker’s fees, commissions, and state and local transfer taxes). If you sold a call option and it was exercised, you adjust the sales price of the property sold under the option for any option premiums (as instructed under Gain or Loss From Options in the Instructions for Schedule D (Form 1040)).
You received a Form 1099-B or 1099-S (or substitute statement).
If you received a Form 1099-B or 1099-S (or substitute statement) for a transaction, enter in column (d) the proceeds shown on the form or statement you received. If there are any selling expenses or option premiums that aren't reflected on the form or statement you received (by an adjustment to either the proceeds or basis shown), enter “E” in column (f) and the necessary adjustment in column (g).
See https://www.irs.gov/instructions/i8949#en_US_2022_publink59421zd0e1813
