About Schedule D (Form 1040), Capital Gains and Losses
Use Schedule D (Form 1040) 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
Correction to the 2020 and 2021 Instructions for Schedule D (Form 1040), “Capital Loss Carryover Worksheet – Lines 6 and 14” -- 11-JULY-2022
Instructions for Schedule D (Form 1040) Rollover of Gain from Empowerment Zone Assets is Available for 2018 -- 05-MAR-2020
Other Items You May Find Useful
Related Items
Page Last Reviewed or Updated: 11-Jul-2022
Privacy Policy
Accessibility