IRS 8949 Sales and Other Dispositions of Capital Assets Form

Short-term transactions are those capital assets an individual held one year or less.Download

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Form  	8949	
Department of the Treasury  
Internal Revenue Service  	
Sales and Other Dispositions of Capital Assets	
© Information about Form 8949 and its separate instructions is at www.irs.gov/form8949.	 	
▶ File with your Schedule D to list your transactions for lines 1, 2, 3, 8\
, 9, and 10 of Schedule D.	
OMB No. 1545-0074
2012Attachment   
Sequence No. 	12A 	
Name(s) shown on return	Social security number or taxpayer identification number	
Most brokers issue their own substitute statement instead of using Form \
1099-B. They also may provide basis information (usually your cost) to\
 you on 
the statement even if it is not reported to the IRS. Before you check Bo\
x A, B, or C below, determine whether you received any statement(s) an\
d, if so, 
the transactions for which basis was reported to the IRS. Brokers are re\
quired to report basis to the IRS for most stock you bought in 2011 or l\
ater.
Part I	Short-Term. Transactions involving capital assets you held one year or less are shor\
t term. For long-term 
transactions, see page  2.	
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 h\
ave 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 c\
hecked as you need.	
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
(B) Short-term transactions reported on Form(s) 1099-B showing basis was \
not 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 
 (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 	
(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)	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.    	
   	 	    	 	
2Totals. Add the amounts  in columns  (d), (e), (g),  and  (h) (subtract 
negative  amounts).  Enter each  total  here and include  on your 
Schedule  D, line  1 (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 adjust\
ment.
For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 37768Z	Form 	8949	 (2012)

Form 8949 (2012)	Attachment Sequence No. 	12A	Page 	2	
Name(s) shown on return.	 (Name and SSN or taxpayer identification no. not required if shown on o\
ther side.)	Social security number or taxpayer identification number	
Most brokers issue their own substitute statement instead of using Form \
1099-B. They also may provide basis information (usually your cost) to\
 you on 
the statement even if it is not reported to the IRS. Before you check Bo\
x A, B, or C below, determine whether you received any statement(s) an\
d, if so, 
the transactions for which basis was reported to the IRS. Brokers are re\
quired to report basis to the IRS for most stock you bought in 2011 or l\
ater.
Part II	Long-Term. Transactions involving capital assets you held more than one year are l\
ong term. For short-term 
transactions, see page 1.	
You must check Box A, B, or C 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 y\
ou need.	
(A) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS
(B) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS
(C) Long-term transactions not reported to you on Form 1099-B
3	
(a) 
Description of property 
(Example: 100 sh. XYZ Co.)	(b) 
 Date acquired   (Mo., day, yr.) 	(c) 
 Date sold or  disposed 
 (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)	
   	 	    	 	
4Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract 
negative amounts). Enter each total here and include on your 
Schedule D, line 8 (if Box A above is checked), line 9 (if Box B 
above is checked), or line 10 (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 adjust\
ment.	
Form 	8949	 (2012)