Additional instructions for 2012 Form 8949, Sales and Other Dispositions of Capital Assets -- 28-FEB-2013
If you receive a Form 1099-B (or substitute statement) showing an incorrect amount of a nondeductible loss in a wash sale transaction (box 5), enter the correct amount of the disallowed loss as a positive number in column (g) of Part I or II of Form 8949 with the appropriate box checked. Enter "W" in column (f). Complete the remaining columns. If the amount of the disallowed loss is less than the amount shown on Form 1099-B (or substitute statement), attach a statement explaining the difference. If no part of the loss is a nondeductible loss from a wash sale transaction, enter -0- in column (g).
Page Last Reviewed or Updated: 2013-03-01
