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Basic Question Is: Should Schedule D, Line 1a, Box D and E be directly from the 1099-B, Short Term Covered Total Proceeds and Cost or other Basis ? Or Should those entries be minus the wash sales?

 
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Basic Question Is: Should Schedule D, Line 1a, Box D and E be directly from the 1099-B, Short Term Covered Total Proceeds and Cost or other Basis ? Or Should those entries be minus the wash sales?

Line 1a is reserved for transactions without adjustments.

details on a wash sale disallowed loss show an adjustment to be reported separately.

Basic Question Is: Should Schedule D, Line 1a, Box D and E be directly from the 1099-B, Short Term Covered Total Proceeds and Cost or other Basis ? Or Should those entries be minus the wash sales?

summarizing without details  is restricted to Box A and Box D items with no adjustments.

otherwise IRS Instructions require details of your SELL transactions to be supplied on some Form 8949,
or on your other forms (e.g. consolidated 1099-B or spreadsheet) which have the same information and in the same manner as Form 8949.

 

@wwthomp 

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