Do I need to file a profit/loss form?

Q: I had a total of $13 in capital gains due to selling some of my mutual funds. My question: Do I still have to fill out the profit/loss form when filing my taxes, or is this not a big enough gain to worry about? I'd like to file via telephone but I know if I have to submit the profit/loss forms I can't do it. Thank you. --Josh, Somerville

The following answer was provided by Wesley Rickard, CPA, Quin, Rickard, Lipshires, & Grupp LLP, Norwood.

A: You will still need to fill out sch D form 1040 to report the correct gain. The gross proceeds are reported to the IRS and without the correct cost basis and dates of sale and purchase they will assume the total proceeds are income and you will get a notice from them.