you have the option to summarize by Sales Category.
if you are going to try to aggregate certain transactions using the 'summarize option', you will need to aggregate transactions with the same adjustment code.
The code is shown on your 1099-B.
I wouldn't recommend this, since you must provide the details sooner or later but use your own judgement.
If you aggregate adjusted transactions with the same code,
OR, you aggregate (summarize) the entire sales category, you are making the Mail-in election.
Then you have to mail the transaction details to the IRS within three business days of IRS accepting your e-Filed tax return.
IRS instructions permits aggregation only for Category A or Category D transactions without adjustments. For those, no Form 8949 is required.
