Investors & landlords

IRS requires details of all sell transactions, EXCEPT as noted above for Category A or D without adjustments.

 

If you did not get a 1099-B your category is C or F

There is no exception for these categories.

 

If you summarized an e-Trade 1099-B that is entirely Box A or D without adjustments, you don't mail that statement in to the IRS.

 

For anything else you summarized, you mail the details.

It is a simple enough rule.