So can someone please settle for me what needs to reconcile between the 1099-B issued by my broker and the form 8949 that I file with my Schedule D? I trade only in equities and I have wash sales through the year, some of which do carry over to the next tax year. I'm certain that the total proceeds (8949 column e) needs to match perfectly with 1099-b Box 2. I'm also fairly certain that total cost basis (8949 column f) for covered securities needs to match with 1099-b Box 3. My big question is, does the Adjustments (8949 column g) for covered securities also need to match with 1099-b Box 5 (Wash Sale Loss Disallowed)? To me, it seems that the answer to that question would be "no", and that 8949 column g is used to "reclaim" wash sales that were subsequently disposed of before tax year end and which do not carry over to the following tax year. So, based on my understanding, whatever the 1099-b Box 5 total is, minus the total adjustments in 8949 column g should equal the net wash sale loss disallowed (for covered securities) that should be carried over to the following tax year. The reason I ask this question is that looking at the 8949 generated by my broker (IB), the total 8949 column B for covered securities EQUALS the total Wash Sale Loss Disallowed reported in their 1099-b, which means that there is nothing carried over to the following year. That doesn't make sense to me. Am I interpreting the purpose of 8949 column g correctly? Am I calculating the actual wash sale loss disallowed carryover correctly? And, am I intepreting IB's "error" correctly? Any help would be greatly appreciated!