IRS requires details of your Wash Sales transactions to be supplied on some Form 8949,
or on your other forms (e.g. consolidated 1099-B or spreadsheet) which have the same information and in the same manner as Form 8949.
This is so, even when the broker has sent details to the IRS already.
The basis adjustment goes on the triggering shares you bought.
These are not reported as adjusted. Go figure.
@DumbDadLTG
