@kimchu
you wont find that in Sched d Instructions because it's not allowed there and the instructions have not changed.
cost and proceeds can never be negative,
you can't pay out or receive negative dollars.
only column(h) can be negative.
I realize TD Ameritrade says IRS wants that but they must be relying on some other rules from IRS.
By the way, generally,
the requirements for how your broker reports are not the same as the requirements for how an individual investor reports !
