I used a Form 1099B worksheet (found under forms) to create transactions not reported to 1099B's; entered 0 basis and amount received plus the go to box F (no 1099 issued). This creates another entry on the 8949 which tracks log term capital gains. That puts an entry in Part II, Long-Term, line 10, Capital Gains and Losses. My understanding is that no 1099 is issued if the individual settlement was under $600. EIN is obviously not available without a 1099 and line 10 appears to be specifically provided for this case. Can't say what the IRS decision is on this but I've certainly waited long term for this gain whether the original trade(s) were gains or losses.
