Your covered transactions without adjustments can be summarized on Schedule D Line 1a and Line 8a.
Form 8949 is not required. No mailing is necessary.
there is no need to invent a description for this.
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adjusted transactions are a different matter.
adjusted transactions have to be detailed.
If you decide to summarize adjusted transactions, and e-File, you have to mail the transactions details to the IRS within three business day after your return is accepted.
Those are the IRS rules, I didn't make them up.
