Updated October 18, 2026. Quick answer: Line 8a is the long-term twin of line 1a. If a Form 1099-B or 1099-DA shows basis was reported to the IRS and you need no adjustments, you can total those long-term sales here instead of listing them on Form 8949. You enter proceeds, cost and the resulting gain or loss.
What line 8a asks for
The form captions line 8a as “Totals for all long-term transactions reported on Form 1099-B or Form 1099-DA for which basis was reported to the IRS and for which you have no adjustments”, with the same escape hatch as line 1a: “However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b”. Line 8a opens Part II of Schedule D (Form 1040). Of holding periods, the instructions say “The holding period for long-term capital gains and losses is generally more than 1 year.” The short-term version is at Schedule D line 1a.
Which sales can go on line 8a
The instructions say you can use the line for “the aggregate totals from any transactions (except sales of collectibles) for which:”
- “You received a Form 1099-B or Form 1099-DA (or substitute statement) that shows basis was reported to the IRS and doesn’t show any adjustments in box 1f or 1g (Form 1099-B) or box 1h or 1i (Form 1099-DA);”
- “The Ordinary box in box 2 on Form 1099-B isn’t checked;”
- “You aren’t electing to defer income due to an investment in a QOF and aren’t terminating deferral from an investment in a QOF; and”
- “You don’t need to make any adjustments to the basis or type of gain or loss reported on Form 1099-B or Form 1099-DA (or substitute statement), or to your gain or loss.”
The full list in the instructions also covers the Ordinary box in box 6 and the QOF box in box 3b on Form 1099-DA and the QOF box in box 3 on Form 1099-B, so read it against your own statement. The instructions also say “Figure gain or loss on each line. Subtract the cost or other basis in column (e) from the proceeds (sales price) in column (d). Enter the gain or loss in column (h). Enter negative amounts in parentheses.”
The IRS’s worked examples
The first example begins: “You received a Form 1099-B or Form 1099-DA reporting the sale of stock you held for 3 years.” “Instead of reporting this transaction on Form 8949, you can enter $6,000 on Schedule D, line 8a, column (d); $2,000 in column (e); and $4,000” in column (h). If you had a second sale of the same kind, the instructions say to combine them: “Enter $11,000 ($6,000 + $5,000) on Schedule D, line 8a, column (d); $5,000” in column (e), and the combined gain in column (h).
The second example is a sale that does not qualify: “Box 12 on Form 1099-B or box 2 on Form 1099-DA isn’t checked, meaning that basis wasn’t reported to the IRS.” “Don’t report this transaction on line 1a or line 8a. Instead, report the transaction on Form 8949.” The third is a sale whose reported basis is wrong, which also goes on Form 8949. The 1099-B boxes are explained at 1099-B box 5 and box 12.
Where it goes next
Line 8a is added into the Part II total. Line 15 is captioned “Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h).” The other Part II lines are at Schedule D lines 8b, 9 and 10, Schedule D lines 11 and 12 and Schedule D lines 13 to 15.
Edition and line numbers
This page reads the 2025 Schedule D (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are byte-identical to the archived copies and they are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, or 1040-NR.” Schedule D has its own instructions booklet, titled “Instructions for Schedule D (Form 1040)”. Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Putting a sale with unreported basis on line 8a. The instructions say “Don’t report this transaction on line 1a or line 8a. Instead, report the transaction on Form 8949.”
- Using line 8a when an adjustment is needed. The test is that “You don’t need to make any adjustments to the basis or type of gain or loss reported on Form 1099-B or Form 1099-DA (or substitute statement), or to your gain or loss.”
- Including a collectibles sale. The line covers transactions “(except sales of collectibles)”
Related: Schedule D (Form 1040), 1099-B box 5 and box 12, Form 8949, and 1099-B box 2.
Sources
- Instructions for Schedule D (Form 1040), Capital Gains and Losses (2025): https://www.irs.gov/pub/irs-pdf/i1040sd.pdf
- Schedule D (Form 1040), Capital Gains and Losses (2025): https://www.irs.gov/pub/irs-pdf/f1040sd.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.