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Stock and Crypto Sales Reporting Form: Sales and Other Dispositions of Capital Assets
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Form 8949 in short
Form 8949 is the line-by-line list of your sales of stocks, bonds, digital assets, and other capital assets. Each row shows what you sold, the dates, the proceeds, your basis, and any adjustment code. It lets the IRS match your return to Forms 1099-B, 1099-DA, and 1099-S. The totals go to Schedule D. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Individuals and many entities that sold or exchanged capital assets. For individuals this includes sales reported on Form 1099-B, 1099-DA, or 1099-K, other capital asset sales, nonbusiness bad debts, worthless securities, and qualified opportunity fund deferrals. You may not need it for sales where your 1099-B or 1099-DA shows basis was reported to the IRS and no adjustment is needed. Those totals can go straight on Schedule D, lines 1a and 8a. |
| Who receives it | The IRS, filed with your Schedule D. |
| Where to send it | Attach it to Schedule D and your return. If you e-file but do not enter each sale on the electronic return, the instructions say to attach Form 8949 or matching statements to Form 8453 and mail them to the IRS. |
| Deadline | Filed with your 2025 income tax return. The Form 1040 instructions give April 15, 2026, as the due date for most 2025 calendar year returns, not counting extensions. |
| Official links | Official page · Official PDF · Official instructions |
What changed
New boxes for digital assets: G, H, and I for short-term and J, K, and L for long-term digital asset sales. Box C and box F are no longer used for digital assets. The 2025 instructions also mention a new election to pay tax on a sale of farmland to a qualified farmer after July 4, 2025, in four equal installments.
How to fill out Form 8949, line by line
| Part I and Part II | Short-term and long-term Part I is for assets held 1 year or less. Part II is for assets held more than 1 year. Start counting the day after you got the property and include the day you sold it. Inherited property is generally long term. |
| Boxes A to L | Which box to check Check only one box per page. A, B, D, and E are for Form 1099-B sales, based on whether basis was reported to the IRS. G, H, J, and K are the same for Form 1099-DA. C and F are for other sales not on a 1099-B or 1099-DA. I and L are digital asset sales not on either form. Use a separate page for each box. |
| Column (a) | Description of property For example, 100 sh. XYZ Co. |
| Columns (b) and (c) | Date acquired and date sold Enter month, day, and year. For stocks and bonds use the trade date. Write INHERITED in column (b) for inherited property, or VARIOUS for a block bought on several dates. Short-term and long-term parts of the same sale still go in different parts. |
| Column (d) | Proceeds Always enter the proceeds shown on Form 1099-B, 1099-DA, or 1099-S. Fix any error with an adjustment in column (g), not by changing this number. |
| Column (e) | Cost or other basis If your 1099-B or 1099-DA shows basis was reported to the IRS, enter that basis here, even if it is wrong. Correct it in column (g) with code B. |
| Columns (f) and (g) | Adjustment code and amount If you enter an amount in column (g), enter a code from the instructions in column (f). Examples: W for a nondeductible wash sale loss, E for selling costs not shown on the 1099, H for excluded gain on a main home, and L for another nondeductible loss. |
| Column (h) | Gain or loss Column (d) minus column (e), combined with column (g). |
| Line 2 | Totals Add columns (d), (e), (g), and (h). Part I totals go to Schedule D line 1b, 2, or 3. Part II totals go to line 8b, 9, or 10, matching the box you checked. |
Common mistakes to avoid
- Checking more than one box on a page. The form says to check only one and use a separate page for each box.
- Using box C or F for crypto or other digital assets. For 2025 they go under boxes G to L.
- Changing the proceeds or basis from the 1099 instead of entering the 1099 amounts and correcting them in column (g).
- Entering an amount in column (g) without a code in column (f).
- Writing "Available upon request" instead of listing the sales. The instructions say individuals must give the details on the form or an attached statement.
- Listing sales here that you already reported as totals on Schedule D, line 1a or 8a.
- Putting the short-term and long-term parts of a VARIOUS sale in the same part.
Questions about Form 8949
Do I have to list every trade on Form 8949?
Not always. Sales where the 1099-B or 1099-DA shows basis was reported to the IRS and no adjustment is needed can go as totals on Schedule D, lines 1a and 8a. For others, you can attach a broker statement with the same details and enter the totals on one row with code M.
Which box do I use for crypto sales in 2025?
Use G, H, or I for short-term and J, K, or L for long-term digital asset sales, depending on whether you got a Form 1099-DA and whether it shows basis was reported to the IRS.
How do I report a wash sale?
Report the sale, enter code W in column (f), and enter the nondeductible loss as a positive number in column (g). If the amount in box 1g of Form 1099-B is wrong, enter the correct amount.
My broker's basis is wrong. What do I do?
If the box for basis reported to the IRS is checked, enter the basis as reported in column (e). Then enter code B in column (f) and the correction in column (g).
How do I figure if a sale is short term or long term?
Count from the day after you got the property through the day you sold it. One year or less is generally short term. More than 1 year is generally long term.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.