Here is a LINK that takes you to 2020 Instructions for Schedule D.
RS schedule D instructions . On page 6, it describes how to report options sales. The take away is that gains from expired options are reported with the gain amount in the proceeds column and no amount in the cost basis column, while losses from expired options are reported with the loss amount in the cost basis column and no amount in the proceeds column.
No negatives should ever be used in either columns. The use of negative proceeds was a very old reporting regime that the IRS accommodated until Ty20. For Ty20, they've updated the schema to disallow negative values for proceeds or basis. Any brokers still reporting negative values for proceeds or basis need to updated their reporting schema to match the IRS'.
