Regarding the 1099-B worksheet:
If there is a group of multiple stock transactions that fall under either box A or D with basis reported to the IRS, with no wash sale, I see that they can be input as a total on SCH D, bypassing 8949.
However, if there is a group of stock transactions that fall under under box B or E with basis NOT being reported to the IRS, or box A or D with basis reported, but has a disallowed wash sale, they have to be input on the 8949. When prompted to answer the dates sold, and acquired, I can use "various" for acquired, but it won't accept "various" for date sold. What are people using, 12/31/20, or just picking a random date?
When I have Box A or Box D transactions with a minimal amount of disallowed wash sale losses, I just adjust the cost basis to come out with the right amount. (For example, $50,000 cost basis and $100 in wash sales; just enter $49,900 for cost basis. Or should it be $50,100? I always have to think twice before cutting once.) I doubt that IRS computer matching is looking at anything but the reported number for gross proceeds, any more than they are looking for fantasy dates on transactions.