IRS requires details of your SELL 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.
Regarding stock and options, for Box A and Box D, only wash sales or other adjusted transactions have to be itemized on Form 8949.
The other transactions without adjustments can be aggregated. Report the sub-totals of cost and proceeds for those transactions on Schedule D Line 1a or Line 8a respectively.
If you have no wash sales, there will be no form 8949, No attachment is necessary. No mailing is necessary
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The correct solution is to use aggregation aka enter a summary.
TurboTax Online will ask you for a PDF copy of your consolidated 1099-B,so no mailing is necessary.
Otherwise, mail the transaction details to the IRS within three business days of IRS accepting your e-Filed tax return.
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Detail Reporting Exception: if you summarize Category A or Category D, Form 8949 is not needed for transactions without adjustments. No mailing is necessary. No attachment is necessary.
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There is no exception for the other box categories.
