Updating capital reporting record


25-Mar-2018 03:25

Beginning in tax year 2011, Form 8949 replaces Schedule D-1.

Details for individual transactions pertaining to short-term and long-term dispositions are reported on Form 8949, and then entered on the Schedule D.

Many transactions that previously would have been reported on Schedule D or D-1 must be reported on Form 8949 if they occurred in 2011 or later.

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If you sell a debt instrument, your broker generally is required to report the proceeds you receive from the sale to you and the IRS.For more information about the amortization of bond premium, see Pub. In some situations, the basis information reported to you by your broker may need to be adjusted. It’s nevertheless your responsibility to make the appropriate adjustments to the information reported for a sale on your Form 8949 and to your basis records for the debt instrument held by Broker B.