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Acquired date
Any asset you hold for one year or less at the time of sale is considered “short term” by the IRS. Capital assets that you hold for more than one year and then sell are classified as long-term on Schedule D and Form 8949.
The net gain or loss from you Form 1099-B will show on line 4 of Schedule 1 and line 7 of Form 1040. For more information, click here: 1099-B
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