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.
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Page Last Reviewed or Updated: 11-Jul-2022