sales coded A but no wash sale can be totaled and can go directly to schedule D line 1a (no 8949 detail)
those with wash sales are supposed to be detailed on form 8949 they will go to line 1b
similarly items marked D but no wash sales can be totaled and can go directly to schedule D line 8a (no 8949 detail)
those with wash sales are supposed to be detailed on form 8949. they will go to line 8b
you can enter all transactions on 8949 even those without was sales
if you look at schedule D, the wash sale amount is supposed to show in column G but that column is blanked out for 1a and 8a. lines 1b and 8b for which wash sale amounts will show refer to transactions reported on 8949.
Some brokers are signed up with TT so if yours is, you can import all the 1099-B reporting with a few clicks.
you do have the option of summarizing the data and completing form 8453. then following the 8453 mailing instructions send in the 8453, 8949 reporting with the brokerage statements
some might post that they have filed their returns without providing the 8949 detail the IRS asks for and have never gotten a notice from the IRS. The issue I see is the possibility the IRS might assert an incomplete return which is like not filing. This would only cause issues if the IRS finds something wrong that increases your tax liability. It is unknown if not submitting the details as required might result in an audit of your return.
