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The Details Of 2012 Options Purchases And Sales section of my 1099-B lists 2012 options transactions which did not involve disposition (e.g. purchase or sale) of the underlying securities.

These transactions are LISTED by the brokerage, not REPORTED by the brokerage to the IRS...not until tax year 2014.

The premiums from/on these transactions will be reported, however, by me on Form8929.

Which box (A, B, or C) should be checked on Form8949 for these transactions?

(A) ...transactions reported on Form(s) 1099-B showing basis was reported to the IRS
(B) ...transactions reported on Form(s) 1099-B showing basis was not reported to the IRS
(C) ...transactions not reported to you on Form 1099-B

My discount broker, eTrade, told me to use Box B. Do you agree?
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Unless you see them in an official 1099-B section, I would choose "C". If your broker has listed them in one of the official 1099-B sections, I would follow their choice, even if they aren't required to be reported by the broker until t/y 2014.

Ira
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Expanding slightly on Ira's spot-on response, every brokerage I've seen has both the 1099-B section and a "supplemental" section that has information not reported to the IRS. If it's not shown in the 1099-B section, it's a "C" on the 8949.

Phil
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