Schedule D transaction limits for e-filing

You can't e-file Schedule D with more than 5,000 short-term or 5,000 long-term transactions. Also, large indirect state returns may be rejected due to the limit of 25 allowed state records.
If the return is over the limit, you can either:
  • File the return on paper.
  • Attach a substitute statement instead of listing the transactions on Schedule D/Form 8949.

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