Can I Attach A List Of My Trades ?
You cannot attach a list of individual transactions in lieu of reporting matched trades.
However, you can attach a list of matched trades in an essentially identical format as the official Form 8949,
like a spreadsheet with all the same columns.
To include an attachment, complete Form 8949 as follows:
Column(s) |
Enter |
a |
see attached statement |
b, c |
[leave empty] |
d, e |
[appropriate total] |
f |
M |
g, h |
[appropriate total] |
The disadvantage to using an attachment is that you have to print it and then mail it to the IRS. You must
also include Form 8453. You can still file your return electronically, but Form 8453 and the attachment
must be sent within 3 days.
You cannot specify "available upon request".