the Detail Reporting Exception rule (explained in IRS instructions) is :
a) covered transactions without adjustments do not require Form 8949.
b) covered transactions with adjustments (i.e. wash sales) must be detailed on some 8949 or your other forms in the manner of 8949.
--
If you aggregate a) no mailing is necessary. the totals appear on Schedule D line 1a or 8a.
If you aggregate b) or aggregate other Box categories (BC, EF) either attach details to mailed return or mail in the details after e-File. The b) totals appear on Schedule D line 1b or 8b.
Box A and Box D are your covered transactions.
a) is the only Exception to the IRS requirement to list in detail every closing transaction you make during the year.
@Laceylyn77
