Schedule D
E793278
Schedule D is a U.S. federal income tax form used to report capital gains and losses from the sale or exchange of investments and other capital assets.
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Internal Revenue Service form
ⓘ
U.S. federal income tax form ⓘ |
| appliesTo |
certain estates and trusts
ⓘ
individual taxpayers ⓘ |
| canReport | capital loss carryovers from prior years ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| determines |
net capital gain
ⓘ
net capital loss ⓘ |
| filedWith |
Form 1040
NERFINISHED
ⓘ
Form 1040-SR NERFINISHED ⓘ |
| format |
electronic form
ⓘ
paper form ⓘ |
| governingBody | Internal Revenue Service NERFINISHED ⓘ |
| hasInstructionDocument | Instructions for Schedule D ⓘ |
| hasSection |
long-term capital gains and losses section
ⓘ
short-term capital gains and losses section ⓘ summary of capital gains and losses ⓘ |
| language | English ⓘ |
| legalStatus | mandatory when applicable for U.S. federal income tax filing ⓘ |
| mayAffect | capital gains tax liability ⓘ |
| partOf | U.S. federal individual income tax return ⓘ |
| publishedBy | U.S. Department of the Treasury NERFINISHED ⓘ |
| relatedTo |
Form 8949
NERFINISHED
ⓘ
capital loss carryover rules ⓘ |
| reports |
long-term capital gains
ⓘ
long-term capital losses ⓘ short-term capital gains ⓘ short-term capital losses ⓘ |
| requires |
adjustments to gain or loss
ⓘ
cost or other basis ⓘ dates of acquisition and sale ⓘ description of capital transactions ⓘ proceeds from sale ⓘ |
| subjectTo | Internal Revenue Code capital gains provisions NERFINISHED ⓘ |
| summarizes | capital gain and loss details from Form 8949 ⓘ |
| usedBy |
self-preparing taxpayers
ⓘ
tax professionals ⓘ |
| usedFor |
reporting capital gains
ⓘ
reporting capital losses ⓘ reporting exchanges of capital assets ⓘ reporting gains from sale of bonds ⓘ reporting gains from sale of mutual funds ⓘ reporting gains from sale of other capital assets ⓘ reporting gains from sale of real estate held as an investment ⓘ reporting gains from sale of stocks ⓘ reporting sales of capital assets ⓘ |
| usedIn | calculation of taxable income ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.