How do I report wash sales (1099-B section)?

[Karen411]

Are wash sales added to or subtracted from Realized Gain/Loss?

[Bsch4477]

Wash sales apply only to a loss and are added to your cost basis. 

[Mike9241]

you shouldn't have to do anything unless you have multiple accounts creating the wash sale. with only one account involved any adjustments disallowing the wash sale loss should be on the 1099-B and adjusting basis should have been done by the broker to the purchase that caused the wash sale.  

[fanfare]

"How do I report"

Enter the transaction info for each wash sale exactly as shown on your consolidated 1099-B.

IRS wants wash sales itemized.

If you Import your 1099-B from financial partner (broker), that's what will happen.

@Karen411