It would appear that your best option for reporting the CD on Form 8949 is to report it as the sale of a bond. It appears as if your CD matured and you essentially received a return of your original investment. We assume that you have paid tax on the interest you received from the CD, whether such interest was paid during the year, or whether the CD was a zero-coupon CD which you purchased at a discount and paid tax on the "imputed interest" that was earned each year.
The IRS instructions for Form 8949 provide the following with regard to how a matured CD should be reported:
"You shouldn't have received a Form 1099-B (or substitute statement) for a transaction merely representing the return of your original investment in a nontransferable obligation, such as a savings bond or a certificate of deposit. But if you did, report the proceeds shown on Form 1099-B (or substitute statement) in both columns (d) and (e)."
Column (d) on Form 8949 is the column for proceeds and Column (e) on Form 8949 is the column for cost. As noted above, if you are just reporting a return of your investment in the CD, then select the option for bonds and enter your proceeds and cost information accordingly.
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