Which of the following statements is false regarding Form 8949 - Sales and Other Dispositions of Capital Assets?

A. The taxpayer uses Form 8949 to report sales and exchanges of capital assets

B. Form 8949 allows the taxpayer and the IRS to reconcile amounts that were reported to him or her and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts he or she reports on his or her income tax return

C. If all Forms 1099-B the taxpayer received (and all substitute statements) show basis was reported to the IRS and if no correction or adjustment is needed, the taxpayer must always file Form 8949 and attach a statement of these transactions

D. Corporations and partnerships use Form 8949 to report undistributed long-term capital gains from Form 2439