I received a form 1099-b from my mom's mutual fund inheritance. All sections short and long term indicate a loss of a total of approx $15.00. After about an hour of reading etc - my conclusion is - only if there are gains do I need to mess with form 8949 to report that. It doesn't seem worth the effort and printing to use this as a loss on my 1040 - at least not in my opinion.

Am I on target, or not so much? Thanks