This Form 8949 2026 guide explains the IRS Sales and Other Dispositions of Capital Assets. Form 8949 organizes capital asset sales and other covered dispositions by reporting category. Description, acquisition date, disposition date, proceeds, basis and adjustments work together to explain the result. The correct category also depends on the information supplied to the IRS by the reporting broker.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 8949 2026 does and who prepares it
A taxpayer reports the detailed capital-asset transactions required on this form and transfers totals to the applicable schedule.
For the connected reporting route, see Form 1040 (Schedule D). Keep the role of that document separate from the task explained on this page.
| Official form | Form 8949 |
|---|---|
| IRS title | Sales and Other Dispositions of Capital Assets |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the Form 8949 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 8949 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for Form 8949 2026
- Sales statements.
- Acquisition confirmations.
- Basis adjustments.
- Holding-period records.
- Digital-asset or property disposition records.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 8949 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Sales and Other Dispositions of Capital Assets File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D. Go to the IRS website for instructions and the latest information.
Before you check Box A, B, C, G, H, or I below, see whether you received any Form(s) 1099-B, Form(s) 1099-DA, or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B or Form 1099-DA. They will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Short-Term. Transactions involving capital assets you held 1 year or less are generally short-term (see instructions). For long-term transactions, see page 2. Note: You may aggregate all short-term transactions reported on Form(s) 1099-B and Form(s) 1099-DA showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren’t required to report these transactions on Form 8949 (see instructions).
Additional reporting conditions
You must check Box A, B, C, G, H, or I below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box.
If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (C) Short-term transactions, other than digital asset transactions, not reported to you on Form 1099-B or Form 1099-DA (G) Short-term transactions reported on Form(s) 1099-DA showing basis was reported to the IRS (see Note above) (H) Short-term transactions reported on Form(s) 1099-DA showing basis was not reported to the IRS (I) Short-term digital asset transactions not reported to you on Form 1099-DA or Form 1099-B (a) Description of property (Example: 100 sh.
XYZ Co.)
Before you check Box D, E, F, J, K, or L below, see whether you received any Form(s) 1099-B, Form(s) 1099-DA, or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B or Form 1099-DA. They will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Calculations and supporting information
Long-Term. Transactions involving capital assets you held more than 1 year are generally long-term (see instructions). For short-term transactions, see page 1. Note: You may aggregate all long-term transactions reported on Form(s) 1099-B and Form(s) 1099-DA showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren’t required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, F, J, K, or L below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box.
If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. (D) Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see Note above) (E) Long-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (F) Long-term transactions, other than digital asset transactions, not reported to you on Form 1099-B or Form 1099-DA (J) Long-term transactions reported on Form(s) 1099-DA showing basis was reported to the IRS (see Note above) (K) Long-term transactions reported on Form(s) 1099-DA showing basis was not reported to the IRS (L) Long-term digital asset transactions not reported to you on Form 1099-DA or Form 1099-B (a) Description of property (Example: 100 sh.
XYZ Co.)
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 2 | Totals. Add the amounts in columns (d), (e), (g), and (h) | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
A practical example
An investor has both a fully documented broker transaction and a sale with missing basis information. The investor checks the applicable categories, completes any required detailed reporting and reconciles the totals with the capital-gain summary schedule.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 8949 2026
- Do not report an adjustment without understanding the code and amount.
- Separate reporting categories rather than putting every sale on one page.
- Keep support for basis not supplied by a broker.
Questions about Form 8949 2026
Does receiving or downloading this form mean I must file it?
A taxpayer reports the detailed capital-asset transactions required on this form and transfers totals to the applicable schedule. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
Do not report an adjustment without understanding the code and amount. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include sales statements, acquisition confirmations, basis adjustments. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.
- Schedule D 2026 (Form 1040): Draft PDF & Capital Gains and Losses Guide
- 1099-B Form 2026: PDF & Investment Sales Guide
- 1099-DA Form 2026: PDF & Digital Asset Reporting Guide
- 1099-S Form 2026: PDF & Proceeds From Real Estate Transactions Guide
- 1099-CAP Form 2026: PDF & Changes in Corporate Control and Capital Structure Guide
- Form 3922 2026: PDF & Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c) Guide