if there are many transactions with tiny amounts under 50 cents or under one dollar,
the only solution is to use aggregation.
that means you list the security, the total cost basis and the total proceeds for all, on one line.
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the detail reporting rule (explained in IRS instructions) is :
a) covered transactions without adjustments do not require Form 8949.
b) covered transactions with adjustments (i.e. wash sales) must be detailed on some 8949 or your other forms in the manner of 8949.
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If you aggregate a) no mailing is necessary. the totals appear on Schedule D line 1a or 8a.
If you aggregate b) or aggregate other categories (BC, EF) either attach (*) or mail in the details. the b) totals appear on Schedule D line 1b or 8b.
(*) some users have reported TurboTax Online may prompt you to attach a PDF file of details.
Box A and Box D are your covered transactions.
a) is the only Exception to the IRS requirement to list in detail every closing transaction you make during the year.
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You may aggregate some but not all transactions in a category.
In that case, those transactions already detailed on the e-Filed 8949 would not require any additional mailing.
Sectioning your consolidated 1099-R for this would require the Adobe PDF editor. or, literally, cut- and -paste.
