If you downloaded the 2018 through 2024 Instructions for Schedule D (Form 1040), please note the following correction to the instructions for Line 21 on page D-15. The text for the first bullet should read:
“That loss is more than the loss on line 21; or.” The reference to line 2 is incorrect.
The 2024 instructions will be republished. The 2018 through 2023 instructions will not be revised.