note; if all transactions were fully reported to IRS on 1099-B and there are no adjustments, by entering on line A of schedule D (thru 1099-B worksheet) no detail needs to be submitted
otherwise
if the CSV is in the same format as the 8949 you can print it out.
then you just enter just one summary line with the box checked for multiple sales reported thru the capital asset sales worksheet
for 8949 box either code b - all sales proceeds reported to IRS on 1099-B or code C if no 1099-B-
dates use 01/01/2021 & 12/31/2021 (Turbotax does not like various)
enter gross proceeds, gross cost, total wash sales if any, total adjustments if any with code from 8949 instructions
checking the box for multiple trades will automatically generate form 8453
this will allow you to e-file
you print out a copy of form 8453 attach the CSV printout
If you are filing your tax return using an online provider,
mail Form 8453 to the IRS within 3 business days after
you have received acknowledgement from your
intermediate service provider and/or transmitter that the
IRS has accepted your electronically filed tax return. If
you don’t receive an acknowledgement, you must contact
your intermediate service provider and/or transmitter.
Mail Form 8453 to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
in the past, some have suggested just entering the totals and for description saying details available on request. My concern is that the IRS wants the details if they're required. Failure to submit them timely could be deemed a failure to file a timely return.
per the iRS: If your return was over 60 days late, the minimum Failure to File Penalty is $435 (for tax returns required to be filed in 2020, 2021 and 2022) or 100% of the tax required to be shown on the return, whichever is less.
the IRS can abate penalties if you can show reasonable cause rather than willful neglect. It's totally up to the iRS.