If you e-file your return but choose not to report each transaction on a separate row on the electronic return, you must either (a) include Form 8949 as a PDF attachment to your return, or (b) attach Form 8949 to Form 8453 (or the appropriate form in the Form 8453 series) and mail the forms to the IRS. (However, you can't attach a paper Form 8949 to Form 8453-FE.) You can attach one or more statements containing all the same information as Form 8949, instead of attaching Form 8949, if the statements are in a format similar to Form 8949.
As the safest bet, I always tell the taxpayer to mail the following:
- A copy of the 8949 prepared by the tax software you are using and submitted with your e-filed return (and follow instructions above with respect to 8453 if it applies to you)
- All pages of your brokerage statement(s)
- A copy of the Schedule D prepared by the tax software you are using and submitted with your e-filed return.
PLEASE NOTE: You must mail these forms and statement(s) within 3 days of e-file acceptance. I always highly suggest that you mail via Certified Mail/Return Receipt Requested as this is your receipt for proof of date of mailing, as well as the fact that you mailed it and it was received by the IRS (this will be the “green card” you fill out and attach to your package that will get signed by an IRS Agent and mailed back to you).
