" Regarding Schedule D can I just report the gain of 29$ matching the 1099-B from Etrade. As I can only guess the stock and it would be a loss but a GUESS "--> Sorry not sure; I guess in general, this situation may be related to the concept of materiality.Determining whether or not the gain ,$29, is material is a very subject exercies. There is no absolute measure of materiality. Generally, an amount less than 5% of net profit is not considered material. However, there are exceptions to this. Some items are regarded as particularly sensitive and even a very small misstatement of these items would be regarded as a material error.