After you file

Yes, you are looking at the right approach. 

See the note below number 2 below for additional clarification on cost basis.

 The answers are shown below for your questions:

1. 3,599 shares of an AAM UIT - appears sold an repurchased: If she still owns the shares then it's likely you should report the cost and sales price as the same amount.  I will show wash sales below just in case there might be some  of those situations.
2. Yes, it makes sense since the shares are still held in the account. The 'sale' process may have occurred to remove the deceased and retain only the sister's name, social security number, etc. 
   1. If they jointly held the account, then your sister's cost basis would be half of the actual cost and half of the value on the date of death of her spouse. She would be allowed a stepped up basis for half of the investments in the account.
3. UITs definition for your information: A unit investment trust (UIT) is a financial company that invests in a group of securities and sells them to investors as units. UITs are similar to mutual funds, but UITs have a fixed portfolio of securities that doesn't change often. 

Wash sales cannot be combined into section totals.  They should be entered individually so that you can track your cost basis and know when you are allowed to use the information on a final sale.

Wash Sale Rule Defined:

• A wash sale occurs when an investor sells or trades a security at a loss, and within 30 days before or after, buys another one that is substantially similar.
• It also happens if the individual sells the security at a loss, and their spouse or a company they control buys a substantially similar security within 30 days.
• The wash-sale rule prevents taxpayers from deducting a capital loss on the sale against the capital gain of other stock.

Affect on Cost Basis:

• The loss that occurs on a wash sale is added to the cost basis of the shares purchased that created the wash sale.
• When all shares are sold and there is no repurchase, that increased cost basis will be used in full and used to determine gain or loss.

As long as you are tracking the wash sales and are not using them on the tax return when you are not allowed, then you can simply enter the same cost basis as the selling price. This will  reconcile your tax return with your Form 1099-B Proceeds which is what the IRS is comparing.

@fizzylogic 

[Edited: 02/25/2025 | 9:58 AM PST]