If you went and did something in January to cause a wash sale in 2022, issuance of 1099-B is delayed so your form can take note of that. that's why it takes so long to get your consolidated 1099-B,
OR a corrected 1099-B will be sent out later and you would have to amend.
IRS requires details of transactions with adjustments to be supplied on some Form 8949,
Wash sales have an adjustment to disallow the loss.
"strictly speaking" means: since the wash sale details are not going to change the amount of your tax, why bother.
IRS only knows what you report.
a wash sale triggered by a purchase in an IRA can only be reported by you. Otherwise it is never discovered.
