I received form 1099 s, reported it as sale of second home but it appears on tax return on 1040 sched d as form 8949

Capital assets include all personal property, such as your home, car, artwork and collectibles, to name a few. It also includes your investments assets, such as stocks and bonds. Whenever you sell a capital asset held for personal use at a gain, you need to calculate how much money you gained and report it on a Schedule D and, depending on your situation, perhaps Form 8949. Capital assets held for personal use that are sold at a loss generally do not need to be reported on your taxes and the loss is generally not deductible.

The gains you report are subject to income tax, but the rate of tax you’ll pay depends on how long you hold the asset before selling. If you have a deductible loss on the sale of a capital asset, you might be eligible to use the losses you incur to offset other current and future capital gains. Capital gains and losses are generally calculated as the difference between what you bought the asset for (the IRS calls this the “tax basis”) and what you sold the asset for (the sale proceeds). Certain assets can have "adjustments" to the basis that can affect the amount gained or lost for tax purposes.

Any year that you have to report a capital asset transaction, you’ll need to prepare Form 8949 before filling out Schedule D unless an exception applies. Form 8949 requires the details of each capital asset transaction. For example, if you execute four separate stock trades during the year, some of the information you must report includes the name of the company to which the stock relates, the date you acquired and sold the stock, your purchase price (or adjusted basis) and the sales price. Also, just like the Schedule D, there are two sections that cover your long-term and short-term transactions on Form 8949. You then compute the total gain or loss for each category and transfer those amounts to your Schedule D and then to your 1040.

There are two exceptions to having to include transactions on Form 8949 that pertain to individuals and most small businesses. These include:

1. Taxpayers can attach a separate statement with the transaction details in a format that meets the requirements of Form 8949.
2. Taxpayers can omit transactions from Form 8949 if:
   • they received a Form 1099-B that shows that the cost basis was reported to the IRS, and
   • the form does not show a non-deductible wash sale loss or adjustments to the basis, gain or loss, or to the type of gain or loss (short term or long term).

If one of the exceptions apply then the transactions can be summarized into short-term and long-term and reported directly on Schedule D without using Form 8949. If an exception applies you can still voluntarily report your transactions on Form 8949 which might be easier if you have some transactions that meet the exception requirements and some that don't.