Yes, you do not need to attach Form 1099-B to your return; however, if you are e-filing your return, Form 1099-B will not be e-filed along with, or otherwise attached, to your return. To follow-up on the comments from @RobertB4444, your brokerage firm has already filed your 1099-B with the IRS, probably on or about the time that such form was made available to you.
Generally, Form 8949 allows you and the IRS to reconcile amounts that were reported to you and the IRS on Forms 1099-B or 1099-S (or substitute statements) with the amounts you report on your return.
According to the IRS, Form 8949 isn't required for certain transactions. You may be able to aggregate those transactions and report them directly on either line 1a (for short-term transactions) or line 8a (for long-term transactions) of Schedule D. This option applies only to transactions (other than sales of collectibles) for which:
- You received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS and doesn't show any adjustments in box 1f or 1g;
- The Ordinary box in box 2 isn’t checked;
- You don't need to make any adjustments to the basis or type of gain (or loss) reported on Form 1099-B (or substitute statement), or to your gain (or loss); and
- You aren’t electing to defer income due to an investment in a QOF (Qualified Opportunity Fund) and aren’t terminating deferral from an investment in a QOF.
Thus, if the above exceptions apply in your case, then Form 8949 will not be necessary and you can report your transactions in the aggregate on Schedule D.
@Tax2019Pay
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