8949

Sales and Other Dispositions of Capital Assets

Agency
IRS
Revision
2025
Fillable fields
202
Pages
2
Official source
IRS form page
Checked
October 19, 2026
Fill 8949 online
Page 1 of form 8949

Form 8949: Sales and Other Dispositions of Capital Assets

Form 8949 is the detailed list behind Schedule D. Each row is one sale or exchange of a capital asset: what it was, when you got it and sold it, what you received, what it cost you, and the gain or loss.

The instructions say it lets you and the IRS reconcile amounts reported to you on Form 1099-B, Form 1099-DA or Form 1099-S with the amounts you report on your return. Its totals then move to Schedule D, which figures your net gain or loss.

For 2025 the form adds boxes G to L for digital asset transactions.

Top of page 1 of Form 8949: Sales and Other Dispositions of Capital Assets, as printed by IRS

What's on Form 8949

Part I: Short-term

Transactions involving assets you held 1 year or less, generally. You check one box, A, B, C, G, H or I, and complete a separate page for each box that applies.

The boxes

A and B cover Form 1099-B sales with basis reported or not reported to the IRS, and C covers other sales not reported on a 1099-B or 1099-DA. G, H and I are the same three cases for digital assets.

Columns (a) to (h)

Description of property, date acquired, date sold, proceeds, cost or other basis, adjustment codes in column (f), the adjustment amount in column (g) and the gain or loss in column (h).

Line 2: Totals

Add columns (d), (e), (g) and (h). The totals go on Schedule D line 1b, 2 or 3, depending on the box you checked.

Part II: Long-term

The same layout for assets held more than 1 year, generally, with boxes D, E, F, J, K and L. The totals go on Schedule D line 8b, 9 or 10.

How to fill out Form 8949

  1. 1

    Check your broker statements

    The form says to see whether you received Forms 1099-B, 1099-DA or substitute statements before you choose a box. They show whether your basis was reported to the IRS and may tell you which box to check.

  2. 2

    Decide what can skip Form 8949

    Exception 1 lets you report totals directly on Schedule D line 1a or 8a when basis was reported to the IRS and no adjustments are needed.

  3. 3

    Check one box per page

    Check only one box on each page. Use a separate page for each box that applies, and as many pages with the same box as you need.

  4. 4

    Enter each transaction

    Fill columns (a) to (e) from your records and statements, then figure the gain or loss in column (h).

  5. 5

    Add codes for adjustments

    If you enter an amount in column (g), enter a code in column (f). For example, code W marks a nondeductible loss from a wash sale.

  6. 6

    Carry the totals to Schedule D

    The line 2 totals go on the Schedule D line that matches your box. You can fill this form free on this page.

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Deadlines, fees and where to send Form 8949

Deadline

The instructions say to file Form 8949 with the Schedule D for the return you are filing, so it is due with that return.

Where it goes

Attach it with Schedule D when you mail your return, or let tax software transmit it when you e-file.

Cost

The IRS form is free.

Records

Keep broker statements and records of the dates and cost of each asset you sold.

Attached statements

Exception 2 lets you report transactions on an attached statement with the same information as Parts I and II, instead of on the form's rows.

Related forms

Who files Form 8949?

  • People who sold stocks, bonds or funds

    Sales reported on Form 1099-B go here, unless Exception 1 in the instructions lets you put the totals straight on Schedule D.

  • People who sold digital assets

    The instructions say digital asset transactions go in boxes G, H or I for short-term and J, K or L for long-term, not in box C or F.

  • People who sold real estate reported on Form 1099-S

    The Schedule D instructions say a loss on personal-use real estate reported on Form 1099-S is still reported on Form 8949, even though it isn't deductible.

  • People with sales reported on Form 1099-K

    The instructions list the sale of a capital asset reported on Form 1099-K among the transactions individuals report on Form 8949.

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Questions about Form 8949

Do I have to list every sale on Form 8949?

Not always. Exception 1 lets you report totals directly on Schedule D line 1a or 8a when your Form 1099-B or 1099-DA shows basis reported to the IRS and no adjustments are needed.

Can I attach a statement instead of filling in the rows?

Yes, under Exception 2, if the statement contains all the same information as Parts I and II in a similar format. The instructions say not to enter "Available upon request" and summary totals in place of the details.

Which box do I check for digital assets?

Boxes G, H or I for short-term and J, K or L for long-term. The instructions say not to use box C or F for digital asset transactions.

What does code W mean?

It marks a nondeductible loss from a wash sale.

What is the difference between short-term and long-term?

The instructions say short-term is generally a holding period of 1 year or less, and long-term is generally more than 1 year.