Struct Form8949Row 

pub struct Form8949Row {

    pub part: Form8949Part,
    pub box_: Form8949Box,
    pub box_needs_review: bool,
    pub description: String,
    pub date_acquired: TaxDate,
    pub date_sold: TaxDate,
    pub proceeds: Usd,
    pub cost_basis: Usd,
    pub adjustment_code: String,
    pub adjustment_amount: Usd,
    pub gain: Usd,
    pub wallet: WalletId,
    pub disposition_kind: DisposeKind,
}

One Form 8949 row = one DisposalLeg disposed in the tax year. A pure projection of the leg; no gain/basis/term math is performed here (all of it is already on the leg from the fold).

Fields

part: Form8949Part

Part I (ST) or Part II (LT), from leg.term.

box_: Form8949Box

The conservative “not reported to the IRS” box, chosen year-aware by form_8949: pre-TY2025 the securities boxes C (ST) / F (LT); from TY2025 the digital-asset boxes I (ST) / L (LT) — the securities boxes are forbidden for digital assets on the 2025 revision (D4).

box_needs_review: bool

true iff the disposing wallet is an Exchange (matches!(leg.wallet, Exchange { .. })) — such a disposition MAY have been reported to the IRS by the broker (1099-DA from TY2025; 1099-B before), so the conservative default should be reviewed and reclassified: pre-TY2025 to A/B (ST) or D/E (LT) if a 1099-B was issued; from TY2025 to G/H (ST) or J/K (LT) if a 1099-DA was issued. Direct match on leg.wallet (D4/[R0-M2]) — never the private optimize.rs::is_broker.

description: String

Column (a): the BTC amount, 8dp + " BTC" (e.g. "0.53000000 BTC"). Computed as EXACT Decimal (Decimal::from(sat) / SATS_PER_BTC) — NEVER sat as f64 / 1e8 [R0-M5].

date_acquired: TaxDate

Column (b): date acquired = the leg’s zone-aware holding-period start (leg.acquired_at).

date_sold: TaxDate

Column (c): date sold = the disposal’s disposed_at.

proceeds: Usd

Column (d): proceeds (allocated net proceeds, from the leg).

cost_basis: Usd

Column (e): cost basis (tax-reported basis, from the leg).

adjustment_code: String

Column (f): adjustment code — always empty. No §1091 (wash sale is N/A to crypto) and no other adjustments are modelled.

adjustment_amount: Usd

Column (g): adjustment amount — always 0. See adjustment_code.

gain: Usd

Column (h): gain/loss (from the leg; for a NoGainNoLoss dual-basis gift leg this is 0).

wallet: WalletId

The disposing wallet (CSV wallet column + the box_needs_review source).

disposition_kind: DisposeKind

The disposition kind (Sell/Spend), for the CSV disposition_kind column.

Trait Implementations

impl Clone for Form8949Row

fn clone(&self) -> Form8949Row

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for Form8949Row

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl Eq for Form8949Row

impl PartialEq for Form8949Row

fn eq(&self, other: &Form8949Row) -> bool

Equality operator ==.

fn ne(&self, other: &Rhs) -> bool

Inequality operator !=.

impl StructuralPartialEq for Form8949Row