@zvezdochke
IRS requires details to be listed on a Form 8949,
or on your other forms (e.g. your spreadsheet) which have the same information and in the same manner as Form 8949.
Either way, if you choose to summarize, you have to mail the transaction details to the IRS within three business days of IRS accepting your e-Filed tax return.(unless you have attached a PDF of the transactions details to your e-Filed return. It's currently not clear whether TurboTax does or does not offer this feature).
Exception: if you summarize Category A or Category D, Form 8949 is not needed for transactions without adjustments. No mailing is necessary.
If you don't have a 1099-B from coin base or other exchange your sales category is C or F.
There is no exception for these categories.
