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Investors & landlords
Exception: if you summarize Category A or Category D, Form 8949 is not needed for transactions without adjustments. No mailing is necessary.
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If you have wash sales, it gets more complicated since those adjusted transactions have to be itemized on Form 8949 and the summary sub-totals on Schedule D Line 1a adjusted accordingly.
‎February 3, 2021
5:41 PM