Assumption: I will import 1099-B from two brokers.
Here is my example, I sold 100 shares of stock ABC. I think It will be reported by Broker A in 1099-B for the stock I purchased using the broker A in June 2019. However I had purchased the same stock of 100 shares using Broker B in April 2019. With FIFO (first in first out) rule, I think I will modify the cost base for the sale record reported by the Broker A in the form of 8494 to use the purchase amount from the same stock i purchased in April with the Broker B. The question i have "Should I also change the acquire date to reflect the purchase date of the stocks I bought in April with the broker B? Can I just delete this existing record and put in a new record with the acquire date and acquire amount of the stock I purchased using the Broker B in April rather than doing cost base adjustment with the existing record? Which way you think IRS thinks is right to do?