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Internal Revenue Service (IRS) · United States (federal)

Form 8949: Sales and Other Dispositions of Capital Assets

Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)

Fill in IRS Form 8949 for stock and digital asset sales: pick box A–F or the new G–L, enter proceeds, basis and adjustments, then carry totals to Schedule D.

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Form

8949

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Tax year 2025

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 8949 is for

Form 8949 lists each sale of stock, funds, digital assets and other capital assets so your totals on Schedule D match what brokers reported on Forms 1099-B and 1099-DA. The PDF on irs.gov is the tax-year 2025 edition, which added boxes G–L for digital asset transactions. It's the form for 2025 sales; the 2026 version usually appears in December or January, and no 2026 draft was posted as of October 28, 2026. Brokers must send 2026 Forms 1099-B and 1099-DA by February 16, 2027.

Form 8949 deadlines, 2027 filing season

  1. Brokers send 2026 Forms 1099-B and 1099-DA to you Source: irs.gov

  2. File Form 8949 with Schedule D and your 2026 return Source: irs.gov

  3. Extended 2026 return with Form 8949 (after Form 4868) Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

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  1. 1

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  2. 2

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Who files it

  • Investors who sold stocks, bonds, mutual funds or ETFs
  • Anyone who sold or exchanged digital assets such as cryptocurrency
  • People whose Form 1099-B or 1099-DA shows basis wasn't reported or needs an adjustment
  • Sellers of personal items reported on Form 1099-K at a gain
  • Taxpayers reporting a worthless security or a nonbusiness bad debt

What you need

  • Every Form 1099-B and 1099-DA (or your broker's substitute statement)
  • Your own purchase records for any sale where basis wasn't reported
  • Dates acquired and sold for each lot
  • Wash sale and other adjustment amounts shown by your broker
  • Your Schedule D (Form 1040), which receives the totals

Line by line

How to fill out Form 8949

  1. 1

    Check whether you need it

    If a 1099-B or 1099-DA shows basis was reported to the IRS and nothing needs adjusting, you can skip Form 8949 for those sales and put the totals directly on Schedule D, line 1a (short-term) or 8a (long-term). That is Exception 1 in the instructions.

  2. 2

    Pick one box per page

    Part I is short-term (held 1 year or less): A, B and C for securities, G, H and I for digital assets. Part II is long-term: D, E and F, or J, K and L for digital assets. Check one box only and use a separate page for each box that applies.

  3. 3

    Columns (a)–(c) — the sale

    Describe the property (for example “100 sh. XYZ Co.”), then enter the date acquired and the date sold. Use “VARIOUS” for lots bought on different dates and “INHERITED” for inherited property.

  4. 4

    Columns (d)–(e) — proceeds and basis

    Enter the proceeds exactly as your 1099 shows them. If basis was reported to the IRS, enter that basis even when it's wrong and fix it in column (g).

  5. 5

    Columns (f)–(g) — codes and adjustments

    Enter the code letters from the instructions in column (f), such as W for a wash sale or L for a nondeductible loss, and the adjustment in column (g). Show negative amounts in parentheses.

  6. 6

    Column (h) and line 2 totals

    Subtract (e) from (d) and combine with (g). Total each page on line 2 and carry it to Schedule D: lines 1b, 2 or 3 for Part I, and lines 8b, 9 or 10 for Part II, depending on the box you checked.

Common Form 8949 mistakes

  • Reporting digital asset sales under box C or F; the 2025 instructions say to use boxes G–L instead.
  • Checking more than one box on a page instead of using a separate page for each box.
  • Entering a corrected basis in column (e) for a box A, D, G or J sale instead of the reported basis plus an adjustment in column (g).
  • Writing “Available upon request” with summary totals instead of listing each sale or attaching a statement.
  • Missing a wash sale: the disallowed loss needs code W and an adjustment in column (g).

Where to send it

Attach Form 8949 to Schedule D and your Form 1040, 1040-SR or 1040-NR, and file them together by April 15, 2027 for 2026 sales (October 15, 2027 with an extension). Paper return addresses: https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment. If you e-file but report sales as summary totals instead of one row each, the instructions say to mail Form 8949 or the broker statements with Form 8453. A paper return needs a handwritten signature.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 8949: questions people ask

Which year is this Form 8949 for?

The PDF the IRS posts today is for tax year 2025 (sales made in 2025). For sales in 2026, use the 2026 version once it's released, usually in December or January. This page opens whatever edition irs.gov posts at that time.

Do I have to list every trade?

Not always. Sales with basis reported and no adjustments can go straight to Schedule D (Exception 1). For the rest, you can attach your broker's statement and enter one total row per broker with code M (Exception 2).

Where do crypto and other digital assets go?

Use box G, H or I in Part I for short-term sales and box J, K or L in Part II for long-term sales. Which box depends on whether you got a Form 1099-DA and whether it shows basis reported to the IRS.

I sold personal items at a loss and got a 1099-K. Do I report it?

The loss isn't deductible, but the instructions show how to zero it out: enter proceeds and cost, code L in column (f), and an adjustment in column (g) that makes column (h) zero. A gain on personal items is taxable.

How do I tell short-term from long-term?

Count from the day after you got the property through the day you sold it. More than 1 year is long-term. Inherited property is generally long-term no matter how long you held it.

Can I prepare a long trade list in a spreadsheet first?

Yes. Many people keep lots in a spreadsheet and then type the rows or attach a statement in the same format as Form 8949, which the instructions allow.