what is irs form 8949 
form 8949 sales and other dispositions of capital assets is an internal revenue service irs form used to report capital gains and losses from investments the form is used by individual taxpayers as well as partnerships corporations trusts and estates taxpayers are required to report short and long term capital gains and losses from sales of investments 1 the information recorded on form 8949 reconciles the amounts reported to taxpayers and the irs on form 1099 b which brokerages send to their account holders annually who can file form 8949 according to the irs individuals partnerships corporations trusts and estates can file form 8949 in order to report the following 2anyone filing a joint return must complete as many pages of the form as necessary to report their transactions the totals from all completed pages of form 8949 are transferred to schedule d 2along with the list above corporations can use form 8949 to report the sale of stock of a specified 10 owned foreign corporation adjusted for the dividends received deduction under section 245a but only if the sale would otherwise generate a loss 2taxpayers with an eligible gain can invest it in a qualified opportunity fund and elect to defer part or all of that gain 