I believe all tax software does the same thing. The reason is Form 8949 is a stand alone form, without requiring back up paperwork, if there are no adjustments to be made that would require to then mail in Form 8453 and summary statements. You can file Form 8949. But if there are adjustments that meet the criteria, you have to mail Form 8453 and summary documents. The only exceptions to this are certain entities such as corporations, partnerships, etc. Hope this clears it up. I do agree that if you are going to have to mail Form 8453 and summary documents, you may as well just send in the whole tax form with your trip to the post office, and forget electronic filing. Also with some people actively day trading securities, this can amount a mountain of papers. Hopefully the IRS will change this method in the future.
