About Schedule D (Form 1040 or 1040-SR), Capital Gains and Losses

 

Use Schedule D (Form 1040 or 1040-SR) to report the following:

  • The sale or exchange of a capital asset not reported on another form or schedule.
  • Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit.
  • Capital gain distributions not reported directly on Form 1040 (or effectively connected capital gain distributions not reported directly on Form 1040-NR).
  • Nonbusiness bad debts.

Current Revision


Recent Developments

Instructions for Schedule D (Form 1040) Rollover of Gain from Empowerment Zone Assets is Available for 2018 -- 05-MAR-2020


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