Form 8949 "Exception 2"

There are exceptions to the rule that you must report each of your transactions on a separate row of Part I or Part II. Any taxpayer who qualifies can use Exception 1 or Exception 2.

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Exception 2.

Instead of reporting each of your transactions on a separate row of Part I or II, you can report them on an attached statement containing all the same information as Parts I and II and in a similar format, that is

• description of property
• dates of acquisition and disposition
• proceeds
• basis
• adjustment
• code(s)
• gain or (loss)

Use as many attached statements as you need.

• Enter the combined totals from all your attached statements on Parts I and II with the appropriate box checked.
• For example, report on Part I with box B checked all short-term gains and losses from transactions your broker reported to you on a statement showing basis wasn't reported to the IRS.
• Enter the name of the broker followed by the words "see attached statement" in column (a).
• Leave columns (b) and (c) blank.
• Enter "M" in column (f).
• If other codes also apply, enter all of them in column (f).
• Enter the totals that apply in columns (d), (e), (g), and (h).
• If you have statements from more than one broker, report the totals from each broker on a separate row.

Don't enter "Available upon request" and summary totals in lieu of reporting the details of each transaction on Part I or II or attached statements.