Using Schedule D without Form 8949

[Kea]

As I understand it, IRS will now allow us to report total sales on Schedule D directly (without the detail on Form 8949) for covered transactions if no adjustments are necessary.

Are there any other restrictions to this rule? For example:
Separate 1099Bs for husband and wife

multiple 1099Bs from multiple brokers

What if sales on one 1099B are covered and ones on another 1099B are not (or require adjustments)?

Basically, for the last question - if we need the 8949 for some transactions do we then need to report the detail of ALL transactions?

[Mr. Pencil]

Are there any other restrictions to this rule?

Read the Instructions for Schedule D Lines 1A and 8A