Shows the amount of nondeductible loss in a wash sale transaction. A wash sale occurs when shares are redeemed at a loss and all or a portion of the shares are repurchased (including reinvested dividends) within a 61 day period, beginning 30 days before the sale and ending 30 days after the sale. All or a portion of any loss resulting from that sale is disallowed by the IRS and must be added into the basis of the repurchase shares.

How to transfer information to IRS Form 1040
Include this information on Form 8949. Carry the appropriate information onto Schedule D of Form 1040 or 1040A. If shares were held one year or less, include the amount on Schedule D, Part I Short-Term Capital Gains and Losses, column (g) Adjustments to gain or loss. If shares were held more than one year, include the amount on Schedule D, Part II Long-Term Capital Gains and Losses, column (g) Adjustments to gain or loss.