Do I need to mail my 1099-B Statements?

[DianeW777]

If you have filed your tax return electronically, then mail your statements (1099-Bs or other document showing detailed sales information) along with Form 8453 to: 

Internal Revenue Service

Attn: Shipping and Receiving, 0254 

Receipt and Control Branch 

Austin, TX 73344-0254

If you need a blank Form 8453, you can download this pdf, enter your address information and check the box for Form 8949 (this form is really just a cover sheet).

@1225GW 

[fanfare]

For investors who are trading frequently ( hundreds of trades? ) the broker knows your basis and reports it to the IRS (Category A).
For your convenience, IRS allows the following Detail Reporting Exception: if you summarize Category A or Category D, Form 8949 is not needed for transactions without adjustments. No mailing is necessary. No attachment is necessary. Your summary appears on Schedule D Line 1a.

It is best to avoid wash sales where possible since they generate an adjustment.

Trading a particular security frequently for short holding periods inevitably will result in some wash sales.

@BlueRidgeMountaineer