Form 8949

Department of the Treasury 

Internal Revenue Service 

Sales and Other Dispositions of Capital Assets

▶ Go to www.irs.gov/Form8949 for instructions and the latest information.

▶ File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.

OMB No. 1545-0074

2021

Attachment 

Sequence No. 12A

Name(s) shown on return Social security number or taxpayer identification number

Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute 

statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your 

broker and may even tell you which box to check.

Part I Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see 

instructions). For long-term transactions, see page 2. 

Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was 

reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on 

Schedule D, line 1a; you aren’t required to report these transactions on Form 8949 (see instructions).

You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, 

complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page 

for one or more of the boxes, complete as many forms with the same box checked as you need.

(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)

(B) Short-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS

(C) Short-term transactions not reported to you on Form 1099-B

1

(a) 

Description of property 

(Example: 100 sh. XYZ Co.)

(b) 

Date acquired 

(Mo., day, yr.) 

(c) 

Date sold or

disposed of 

(Mo., day, yr.)

(d) 

Proceeds 

(sales price) 

(see instructions)

(e) 

Cost or other basis. 

See the Note below 

and see Column (e)

in the separate 

instructions 

Adjustment, if any, to gain or loss.

If you enter an amount in column (g), 

 enter a code in column (f). 

See the separate instructions. 

(f) 

Code(s) from 

instructions

(g) 

Amount of 

adjustment

(h) 

Gain or (loss). 

Subtract column (e) 

from column (d) and 

combine the result 

with column (g)

 

2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract 

negative amounts). Enter each total here and include on your 

Schedule D, line 1b (if Box A above is checked), line 2 (if Box B

above is checked), or line 3 (if Box C above is checked) ▶

Note: If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an 

adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37768Z Form 8949 (2021) 
Form 8949 (2021) Attachment Sequence No. 12A Page 2

Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side Social security number or taxpayer identification number

Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute 

statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your 

broker and may even tell you which box to check.

Part II Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see 

instructions). For short-term transactions, see page 1. 

Note: You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported 

to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 

8a; you aren’t required to report these transactions on Form 8949 (see instructions).

You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete 

a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or 

more of the boxes, complete as many forms with the same box checked as you need.

(D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)

(E) Long-term transactions reported on Form(s) 1099-B showing basis wasn’t reported to the IRS

(F) Long-term transactions not reported to you on Form 1099-B

1

(a) 

Description of property 

(Example: 100 sh. XYZ Co.)

(b) 

Date acquired 

(Mo., day, yr.) 

(c) 

Date sold or

disposed of 

(Mo., day, yr.)

(d) 

Proceeds 

(sales price) 

(see instructions)

(e) 

Cost or other basis. 

See the Note below 

and see Column (e)

in the separate 

instructions 

Adjustment, if any, to gain or loss.

If you enter an amount in column (g), 

 enter a code in column (f). 

See the separate instructions. 

(f) 

Code(s) from 

instructions

(g) 

Amount of 

adjustment

(h) 

Gain or (loss). 

Subtract column (e) 

from column (d) and 

combine the result 

with column (g)

 

2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract 

negative amounts). Enter each total here and include on your 

Schedule D, line 8b (if Box D above is checked), line 9 (if Box E

above is checked), or line 10 (if Box F above is checked) ▶

Note: If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an 

adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.

Form 8949 (2021)