Instructions for Form 8949 - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form 8949 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8949.

What's New

Direct reporting on Schedule D.   For 2013, you may be able to combine certain transactions and report the totals directly on Schedule D. If you choose to do that, you do not need to include these transactions on Form 8949. For additional information, see Exception 3 under the instructions for line 1.

Estates and trusts.   The use of Form 8949 by estates and trusts is new. Many transactions that, in previous years, would have been reported by estates and trusts on Schedule D or Schedule D-1 must be reported on Form 8949 if they have to be reported on a 2013 form.


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