12A
2
Form 8949 (2014)
Attachment Sequence No.
Page
Social security number or taxpayer identification number
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
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 may show your basis (usually your cost) even if your broker did not report it to the IRS.
Brokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 or later).
Part II
Long-Term. Transactions involving capital assets you held more than 1 year are long term. 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 total directly on Schedule D, line 8a;
you are not 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 was not reported to the IRS
(F) Long-term transactions not reported to you on Form 1099-B
Adjustment, if any, to gain or loss.
1
If you enter an amount in column (g),
(e)
(h)
enter a code in column (f).
(c)
(d)
Cost or other basis.
Gain or (loss).
(a)
(b)
See the separate instructions.
Date sold or
Proceeds
See the Note below
Subtract column (e)
Description of property
Date acquired
disposed
(sales price)
and see Column (e)
from column (d) and
(Example: 100 sh. XYZ Co.)
(Mo., day, yr.)
(f)
(g)
(Mo., day, yr.)
(see instructions)
in the separate
combine the result
Code(s) from
instructions
with column (g)
Amount of
instructions
adjustment
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.
8949
Form
(2014)