Fill out Form 8949 online

Who uses Form 8949

• People who sold or exchanged stocks, bonds, digital assets, real estate or other capital assets in 2025
• People whose Form 1099-B or 1099-DA shows basis was not reported to the IRS, or whose reported amounts need a correction or adjustment
• People who sold a capital asset and did not receive a Form 1099-B or 1099-DA for it
• People reporting a nonbusiness bad debt, a worthless security, or a deferral or disposition of an investment in a qualified opportunity fund (QOF)
• Corporations, partnerships, estates and trusts that file a Schedule D with their return

Before you start

• Any Forms 1099-B, 1099-DA, 1099-S or 1099-K, or substitute statements, that you received for your sales
• For each asset: a description (number of shares, or for a digital asset its name or symbol and the exact units sold), the date you acquired it and the date you sold or disposed of it
• Records of your cost or other basis: purchase price with commissions, improvements, and decreases such as depreciation, nondividend distributions and stock splits
• Any selling expenses or option premiums that are not reflected on the form or statement you received
• For inherited or gifted property, the information you need for its basis, including any Schedule A (Form 8971) you received from an estate
• The name and social security number or taxpayer identification number shown on your return

How to fill out Form 8949

1. 1

   Top of page 1: name and identifying number

   Enter the name or names shown on your return and your social security number or taxpayer identification number. Page 2 asks for the same, but you can leave it blank there if it is shown on page 1.

2. 2

   Part I: check one box for short-term transactions

   Part I is for assets you generally held 1 year or less. Check only one box. Box A is for transactions reported on Form 1099-B showing basis was reported to the IRS, and Box B for those showing basis was not reported. Box C is for transactions, other than digital asset transactions, not reported to you on Form 1099-B or 1099-DA. Boxes G and H work like A and B for transactions reported on Form 1099-DA, and Box I is for digital asset transactions not reported to you on Form 1099-DA or 1099-B. If more than one box applies, use a separate page 1 for each box. The "Applicable checkbox on Form 8949" box on your Form 1099-B or 1099-DA may tell you which box to check.

3. 3

   Line 1, columns (a) to (e): one row per transaction

   In column (a), describe the property, for example 100 sh. XYZ Co.; for a digital asset, give its name or symbol, the exact units and the transaction ID if available. In column (b), enter the date acquired, or VARIOUS for shares bought at different times, or INHERITED for inherited property. In column (c), enter the date sold or disposed of. In column (d), enter the proceeds shown on your form or statement, or your net proceeds if you received none. In column (e), enter your cost or other basis.

4. 4

   Columns (f) and (g): codes and adjustments

   Most rows leave these columns blank. If an adjustment is needed, enter the code or codes from the instructions in column (f), in alphabetical order with no spaces or commas, and the amount in column (g). If you enter more than one code, enter the net adjustment. Examples are B for an incorrect basis on Form 1099-B or 1099-DA, E for selling expenses or option premiums not reflected on the form, H for an excluded gain on the sale of your main home, and W for a nondeductible wash sale loss. Put negative amounts in parentheses.

5. 5

   Column (h) and line 2: gain or loss and totals

   For each row, subtract column (e) from column (d) and combine the result with any amount in column (g). Enter the result in column (h), with losses in parentheses. On line 2, add columns (d), (e), (g) and (h), subtracting negative amounts. Carry the totals to Schedule D, line 1b if you checked Box A or G, line 2 if you checked Box B or H, or line 3 if you checked Box C or I.

6. 6

   Part II on page 2: long-term transactions

   Part II works the same way for assets you generally held more than 1 year. Boxes D, E and F match boxes A, B and C, and boxes J, K and L match boxes G, H and I. The line 2 totals go to Schedule D, line 8b for Box D or J, line 9 for Box E or K, or line 10 for Box F or L. If one box describes all your transactions, you only need to complete Part I or Part II.

After you fill it out

Form 8949 is not filed by itself. Attach it to your tax return together with the Schedule D that uses its totals; its Attachment Sequence Number is 12A. If you attach more than one Form 8949, the instructions say to attach first any that list code Z in column (f). If you file a paper return, check the filing address for your return on IRS.gov.

Signing: Form 8949 has no signature line. It is filed as part of your tax return, and you sign that return.

Questions about Form 8949

Official information

• About Form 8949, Sales and Other Dispositions of Capital Assets (IRS)
• Instructions for Form 8949
• Instructions for Form 8949 (PDF)
• About Schedule D (Form 1040), Capital Gains and Losses

Page text last reviewed November 7, 2026.

Related forms

• Schedule DCapital Gains and Losses
• Form 1040U.S. Individual Income Tax Return
• Form 1040-SRU.S. Income Tax Return for Seniors
• Form 1040-XAmended U.S. Individual Income Tax Return
• Form 1065U.S. Return of Partnership Income