T : You received a Form 1099-B (or substitute statement) and the type of gain (or loss) shown in box 2 is incorrect N : You received a Form 1099-B or 1099-S (or substitute statement) as a nominee for the actual owner of the property H :- You sold or exchanged your main home at a gain, must report the sale or exchange on Part II of Form 8949 and can exclude some or all of the gain D : You received a Form 1099-B (or substitute statement) showing accrued market discount in box 1f Q : You sold or exchanged QSB stock and can exclude part of the gain X : You can exclude all or part of your gain under the rules explained in the Schedule D instructions for DC Zone assets or qualified community assets R: You are electing to postpone all or part of your gain under the rules explained in the Schedule D instructions for any rollover of gain W : You have a nondeductible loss from a wash sale L: You have a nondeductible loss other than a loss indicated by code W E : You received a Form 1099-B or 1099-S (or substitute statement) for a transaction and there are selling expenses or option premiums that aren't reflected on the form or statement by an adjustment to either the proceeds or basis shown S : You had a loss from the sale, exchange, or worthlessness of small business (section 1244) stock and the total loss is more than the maximum amount that can be treated as an ordinary loss C : You disposed of collectibles M : You report multiple transactions on a single row, as described in Exception 2 or Special provision for certain corporations, partnerships, securities dealers, and other qualified entities under Exceptions to reporting each transaction on a separate row, earlier Z: You are electing to postpone all or part of your gain under the rules explained in the Schedule D instructions for investments in QOFs Y : You are reporting your gain from a QOF investment that you deferred in a prior tax year P : You are a nonresident alien individual, foreign trust, foreign estate, or foreign corporation who sold or exchanged an interest in a partnership engaged in a U.S
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