@Terry53029  I know you aren't trying to jack up your fees with unnecessary work, but let's not encourage those who do. As the IRS Pub says, you might want to file a return if

• Box 1e of Form 1099-B (or substitute statement) is blank.

That's why I said the loss would have to come from a covered transaction.  You can't have one of those with a blank Box 1e.  And please don't misquote me by saying "you said they don't have to file just because they received a 1099B."