8949 Sales and Other Dispositions of Capital Assets

Form

8949

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Sales and Other Dispositions of Capital Assets
File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Go to www.irs.gov/Form8949 for instructions and the latest information.

2025

Attachment
Sequence No. 12A

Social security number or taxpayer identification number

Name(s) shown on return

Before you check Box A, B, C, G, H, or I below, see whether you received any Form(s) 1099-B, Form(s) 1099-DA, or substitute statement(s)
from your broker. A substitute statement will have the same information as Form 1099-B or Form 1099-DA. They will show whether your
basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.

Part I

Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see
instructions). For long-term transactions, see page 2.
Note: You may aggregate all short-term transactions reported on Form(s) 1099-B and Form(s) 1099-DA
showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals
directly on Schedule D, line 1a; you aren’t required to report these transactions on Form 8949 (see
instructions).

You must check Box A, B, C, G, H, or I 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 have 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 checked as you need.
(A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)
(B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS
(C) Short-term transactions, other than digital asset transactions, not reported to you on Form 1099-B or Form 1099-DA
(G) Short-term transactions reported on Form(s) 1099-DA showing basis was reported to the IRS (see Note above)
(H) Short-term transactions reported on Form(s) 1099-DA showing basis was not reported to the IRS
(I) Short-term digital asset transactions not reported to you on Form 1099-DA or Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)

(b)
Date acquired
(Mo., day, yr.)

(c)
Date sold or
disposed of
(Mo., day, yr.)

(d)
Proceeds
(sales price)
(see instructions)

Adjustment, if any, to gain or loss
If you enter an amount in column (g),
(e)
(h)
enter a code in column (f).
Cost or other basis
Gain or (loss)
See the Note below See the separate instructions. Subtract column (e)
and see Column (e)
from column (d) and
(g)
(f)
in the separate
combine the result
Amount of
Code(s) from
instructions.
with column (g).
adjustment
instructions

2 Totals. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and
include on your Schedule D, line 1b (if Box A or Box G
above is checked), line 2 (if Box B or Box H above is
checked), or line 3 (if Box C or Box I above is checked)
Note: If you checked Box A or Box G 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 adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 37768Z

Form 8949 (2025) Created 5/5/25

Attachment Sequence No. 12A

Form 8949 (2025)
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side

Page 2

Social security number or taxpayer identification number

Before you check Box D, E, F, J, K, or L below, see whether you received any Form(s) 1099-B, Form(s) 1099-DA, or substitute statement(s)
from your broker. A substitute statement will have the same information as Form 1099-B or Form 1099-DA. They will show whether your
basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.

Part II

Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see
instructions). For short-term transactions, see page 1.
Note: You may aggregate all long-term transactions reported on Form(s) 1099-B and Form(s) 1099-DA
showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals
directly on Schedule D, line 8a; you aren’t required to report these transactions on Form 8949 (see
instructions).

You must check Box D, E, F, J, K, or L 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 you need.
(D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above)
(E) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS
(F) Long-term transactions, other than digital asset transactions, not reported to you on Form 1099-B or Form 1099-DA
(J) Long-term transactions reported on Form(s) 1099-DA showing basis was reported to the IRS (see Note above)
(K) Long-term transactions reported on Form(s) 1099-DA showing basis was not reported to the IRS
(L) Long-term digital asset transactions not reported to you on Form 1099-DA or Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)

(b)
Date acquired
(Mo., day, yr.)

(c)
Date sold or
disposed of
(Mo., day, yr.)

(d)
Proceeds
(sales price)
(see instructions)

Adjustment, if any, to gain or loss
If you enter an amount in column (g),
(h)
(e)
enter a code in column (f).
Gain or (loss)
Cost or other basis
See the Note below See the separate instructions. Subtract column (e)
from column (d) and
and see Column (e)
(f)
(g)
combine the result
in the separate
Code(s) from
Amount of
with column (g).
instructions.
instructions
adjustment

2 Totals. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and
include on your Schedule D, line 8b (if Box D or Box J
above is checked), line 9 (if Box E or Box K above is
checked), or line 10 (if Box F or Box L above is checked)
Note: If you checked Box D or Box J 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 adjustment.
Form 8949 (2025)