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Short Answer: You do not really need to mail Form 8949, but you do need to mail your (1) supporting statements, such as your brokerage statements (Form 1099B) and (2) Form 8453.
If you received a request to submit Form 8453 (U.S. Individual Income Tax Transmittal for an IRS e-file Return), it means you'll need to mail some forms to the IRS that can't be e-filed. Federal tax returns that are e-filed need to contain the same information that paper-filed returns contain.
The Modernized e-File (MeF) system allows you to attach PDF documents to Form 1040 e-files using Edit > Electronic Filing Attachments.
If you are an ERO, you must mail Form 8453 to the IRS within 3 business days after receiving acknowledgement that the IRS has accepted the electronically filed tax return.
About Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.
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An electronically transmitted return signed by an agent must have a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return.
Purpose of Form. Use Form 8949 to report sales and exchanges of capital assets. Form 8949 allows you and the IRS to reconcile amounts that were reported to you and the IRS on Forms 1099-B or 1099-S (or substitute statements) with the amounts you report on your return.
If you are filing your tax return using an online provider, mail Form 8453 to the IRS within 3 business days after you have received acknowledgement from your intermediate service provider and/or transmitter that the IRS has accepted your electronically filed tax return.
If you are filing your tax return using an online provider, mail Form 8453 to the IRS within 3 business days after you have received acknowledgement from your intermediate service provider and/or transmitter that the IRS has accepted your electronically filed tax return.
An electronically transmitted return signed by an agent must have a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return.

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