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Information about Schedule D (Form 1040 or 1040-SR), Capital Gains and Losses, including recent updates, related forms, and instructions on how to file. Use Schedule D to report sales, exchanges or some involuntary conversions of capital assets, certain capital gain distributions, and nonbusiness bad debts.

Schedule D (Form 1040) is used to report sales, exchanges or certain involuntary conversions of capital assets, certain capital gain distributions, and nonbusiness bad debts. The form includes the tax computation using maximum capital gain rates.

Schedule D (Form 1040) is used to report sales, exchanges or certain involuntary conversions of capital assets, certain capital gain distributions, and nonbusiness bad debts. The form includes the tax computation using maximum capital gain rates.

Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, is used to address matching problems associated with Forms W-2 and Form 941.

Use Schedule D (Form 1065), Capital Gains and Losses, to report the capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the partnership doesn't have to report on Form 8949; capital gains from installment sales from Form 6252, Installment Sale Income; capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales); partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts; and capital gain distributions.

Use Schedule D (Form 1065), Capital Gains and Losses, to report the capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the partnership doesn't have to report on Form 8949; capital gains from installment sales from Form 6252, Installment Sale Income; capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales); partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts; and capital gain distributions.

Use Schedule D (Form 1041), Capital Gains and Losses, to report the overall capital gains and losses from transactions reported on Form 8949, certain transactions that the estate or trust doesn't have to report on Form 8949, gain from Part I of Form 4797, Sales of Business Property, capital gain or loss from Form 4684, Casualties and Thefts, capital gain from Form 6252, Installment Sale Income, capital gain or loss from Form 6781, Gains and Losses From Section 1256 Contracts and Straddles, capital gain or loss from Form 8824, Like-Kind Exchanges, undistributed long-term capital gains from Form 2439, capital gain or loss from partnerships, S corporations, or other estates or trusts, or a capital loss carryover.

Use Schedule D (Form 1041), Capital Gains and Losses, to report the overall capital gains and losses from transactions reported on Form 8949, certain transactions that the estate or trust doesn't have to report on Form 8949, gain from Part I of Form 4797, Sales of Business Property, capital gain or loss from Form 4684, Casualties and Thefts, capital gain from Form 6252, Installment Sale Income, capital gain or loss from Form 6781, Gains and Losses From Section 1256 Contracts and Straddles, capital gain or loss from Form 8824, Like-Kind Exchanges, undistributed long-term capital gains from Form 2439, capital gain or loss from partnerships, S corporations, or other estates or trusts, or a capital loss carryover.

Use Schedule D (Form 1120), Capital Gains and Losses to figure the overall gain or loss from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets, report certain transactions the corporation does not have to report on Form 8949, report gain from Form 6252, Installment Sale Income, or from Part I of Form 4797, Sales of Business Property, report gain or loss from Form 8824, Like-Kind Exchanges, report unused capital loss carryover, and report capital gain distributions not reported directly on Form 1120, line 8 (or effectively connected capital gain distributions not reported directly on Form 1120-F, 1120-C, 1120-H, or all other related forms).

Use Schedule D (Form 1120), Capital Gains and Losses to figure the overall gain or loss from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets, report certain transactions the corporation does not have to report on Form 8949, report gain from Form 6252, Installment Sale Income, or from Part I of Form 4797, Sales of Business Property, report gain or loss from Form 8824, Like-Kind Exchanges, report unused capital loss carryover, and report capital gain distributions not reported directly on Form 1120, line 8 (or effectively connected capital gain distributions not reported directly on Form 1120-F, 1120-C, 1120-H, or all other related forms).