when the IRS wants details
all A or D type trades if there are adjustments such as wash sales (not sure why because the wash sales are reported to the iRS)
all B & E type trades because cost basis is not reported to he iRS
all C and F type trades because neither proceeds nor cost are reported to the iRS.
if you provide inadequate detail, you may be filing an incomplete return which would extend the statute of limitations for the IRS to assess a deficiency
excel is not advisable since it may miss certain info which is the same as filing an incomplete return.
