Exception for Category A and D.
The instructions are very explicit.
When the sales category is A or D, Form 8949 is not required for aggregated transactions without adjustments. No mailing is necessary. This covers the case of active investors doing a lot of trades if they avoid wash sales.
For all other categories, and for transactions with adjustments there is no exception.
If you want to ignore the requirement to submit transaction details, have at it.
The mailing of a photocopy of the consolidated 1099B is acceptable, or of an actual Form 8949 prepared by hand or supplied to you.
Note: at least one other tax product allows you to attach a PDF of transaction detail when you e-File, and this takes care of the matter immediately. TurboTax doesn't have this feature.
