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Form 8949
Form 8949

Form 8949Sales and Other Dispositions of Capital Assets

2 — Short-Term Totals Updated for tax year 2025

Does this apply to you?

  • You entered one or more short-term transactions in Part I of Form 8949
  • You need to transfer your short-term results to Schedule D
  • You filed multiple copies of Form 8949 Part I and need to combine the totals before entering them on Schedule D

Easy to overlook

Multiple copies of Form 8949 with the same box checked If you have 50 short-term transactions that all fall under Box A, they do not all fit on one copy of Form 8949. You use additional copies, each with Box A checked. The totals from every copy with the same box must be combined into a single amount before you enter it on Schedule D line 1a. 2 General filing pattern — multiple Form 8949 copies needed

Column (g) adjustments change the math The gain or loss in column (h) is not just column (d) minus column (e). If column (g) has an adjustment amount — from a wash sale disallowance, a basis correction, or a nondeductible loss — you add or subtract that adjustment. Skipping column (g) when transferring totals produces a wrong number on Schedule D. 1 IRS Schedule D instructions — How Form 8949 feeds Schedule D

Watch out for this

Transferring the totals to the wrong Schedule D line. Box A totals go to Schedule D line 1a, Box B totals go to line 1b, and Box C totals go to line 1c. Putting Box B totals on line 1a causes an IRS mismatch because line 1a is reserved for transactions where the broker reported basis. The IRS cross-checks these lines against 1099-B data and will flag the discrepancy.

Footnotes

  1. IRS Schedule D (Form 1040) Instructions, How To Report on Schedule D. https://www.irs.gov/instructions/i1040sd 2 3

  2. IRS Form 8949 Instructions, General Instructions. https://www.irs.gov/instructions/i8949

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