TT 2022 desktop allows negative proceeds, box 1d, like is reported on my e*Trade 1099B. (For covered call options). However, it does not allow these to be summarized to put on Schd D line 1a. If you summarize them in the step by step input, it puts them on form 8949. I think this perhaps is because in past years IRS did not allow negative numbers on Scd D line 1a for e-filing. Not sure if the IRS changed this for 2022, but TT didn't. At least you can report a negative proceeds on form 8949.