@Anonymous
IRS requires details of every SELL transaction to be listed on a Form 8949,
or on your other forms (e.g. consolidated 1099-B) which have the same information and in the same manner as Form 8949.
Particularly, that includes Wash Sales, since those are adjusted transactions.
The only exception is:
category Box A or Box D sales without adjustments on a 1099-B with basis reported to IRS do not require Form 8949.
If you choose to use the exception, report the totals for those SELL transactions on Schedule D Line 1a or Line 8a.
