This is wrong. The publication here: https://www.irs.gov/pub/irs-pdf/i1099b.pdf.
Enter the gross cash proceeds from all dispositions
(including short sales) of securities, commodities, options,
securities futures contracts, or forward contracts. Show a
loss, such as one from a closing transaction on a written
option or forward contract, as a negative amount by
enclosing it in parentheses.
