U.S. · Tax forms
Form 8949 boxes A to L.
Which box to check, by holding period and what your 1099-B or 1099-DA shows.
Check one box per Part. Short-term sales go on Part I (boxes A, B, C or, for digital assets, G, H, I). Long-term sales go on Part II (boxes D, E, F or J, K, L). Box A or D means basis was reported to the IRS; box B or E means it was not; box C or F means you got no Form 1099-B. Boxes G to L are the same three choices for digital assets reported on Form 1099-DA or with no form. Use a separate Part for each type, and only one box per Part.
Look up a box
Result
Boxes and what goes on each
| Item | Meaning | Where it goes (per the IRS instructions) |
|---|---|---|
| A or G | Short-term, basis reported to the IRS | Part I. Transactions on Form 1099-B or 1099-DA (or substitute statement) that show an amount for cost or other basis, unless the statement says it was not reported to the IRS. G is for digital assets. |
| B or H | Short-term, basis not reported to the IRS | Part I. Transactions on Form 1099-B or 1099-DA with no cost or other basis shown, or showing it was not reported to the IRS. H is for digital assets. |
| C or I | Short-term, no Form 1099-B or 1099-DA | Part I. Short-term transactions for which you cannot check A, B, G or H because you received no form. Do not use C for digital assets; use I. |
| D or J | Long-term, basis reported to the IRS | Part II. Same test as A or G, for long-term transactions. J is for digital assets. |
| E or K | Long-term, basis not reported to the IRS | Part II. Same test as B or H, for long-term transactions. K is for digital assets. |
| F or L | Long-term, no Form 1099-B or 1099-DA | Part II. Long-term transactions for which you cannot check D, E, J or K because you received no form. Do not use F for digital assets; use L. |
Correction to the research row. The research row listed boxes A to F. The 2025 Form 8949 instructions add boxes G to L for digital asset transactions, so this page covers all twelve, and the page address says A to L.
Short-term or long-term first
The instructions say the holding period for short-term gains and losses is generally 1 year or less and for long-term is generally more than 1 year. Report short-term on Part I and long-term on Part II. The instructions also say inherited property is generally reported as long-term regardless of how long you held it, and a nonbusiness bad debt is treated as a short-term capital loss.
Check only one box on each Part
The instructions say to use a separate Part I for each type of short-term transaction in the text for boxes A, B, C, G, H or I, and a separate Part II for boxes D, E, F, J, K or L. Check only one box on each Part, and make as many copies of the Part as you need. For example, if you check box A or box G, include on that Part only short-term transactions reported on a statement showing basis was reported to the IRS.
When you can skip Form 8949
Form 8949 is not required for some transactions. You may aggregate them and report them on Schedule D line 1a (short-term) or line 8a (long-term) if your Form 1099-B or 1099-DA shows basis was reported to the IRS with no adjustments in the listed boxes, the Ordinary box is not checked, you need no adjustments to basis or type of gain, and you are not electing to defer or ending deferral for a qualified opportunity fund. Collectibles are excluded from this option. Other summary-reporting rules for brokers and certain entities use box C or I and box F or L.
Worked example
Priya sold two stocks held for 8 months. Broker statement one shows cost basis and indicates it was reported to the IRS, so she checks box A on a Part I. Statement two shows no cost basis, so it goes on a separate Part I with box B checked. A third short-term sale came from a private buyer with no Form 1099-B, so it goes on its own Part I with box C. Three Parts, three boxes, one box on each.
More IRS form line pages
Other pages in this set: Form 5329 Part III, Form 4562 Line 14, Form 4562 Line 12, Form 4562 Convention Codes, Form 5329 Line 52, Form 4562 Line 19, Form 4562 Line 42, Form 6251 Line 2i, Form 6251 Line 2c, Form 6251 Line 2l. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Form 8949 (2025): the sections for the lines and boxes on this page. Read November 2, 2026.
IRS page last reviewed April 30, 2026. Tax year 2025 edition. Line numbers, dollar limits and dates are those printed in the 2025 instructions and can change. Names in worked examples are made up.
Frequently asked questions
What is the difference between box A and box B on Form 8949?
Box A is for short-term sales where Form 1099-B or 1099-DA shows basis that was reported to the IRS. Box B is for short-term sales where no basis is shown or it was not reported to the IRS.
Which box do I use if I got no 1099-B?
Box C for short-term transactions or box F for long-term transactions, unless the transaction is a digital asset, in which case use box I or box L.
What are boxes G through L?
Boxes G, H and I are for short-term digital asset transactions on Part I, and boxes J, K and L are for long-term digital asset transactions on Part II. Do not use box C or F for digital assets.
Can I check more than one box on one Part?
No. Check only one box on each Part I or Part II, and use as many copies of the Part as you need for each type of transaction.
Do I always have to use Form 8949?
No. Some transactions can be reported on Schedule D line 1a or 8a instead if basis was reported to the IRS and you need no adjustments. Read the Exception 1 text in the instructions.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.