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 Schedule D (Form 1040) PDF Instructions for Schedule D (Form 1040) | Print version PDF | eBook EPUB 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 All Schedule D (Form 1040) revisions About Publication 504, Divorced or Separated Individuals About Publication 519, U.S. Tax Guide for Aliens About Publication 541, Partnerships About Publication 551, Basis of Assets Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-SR, U.S. Tax Return for Seniors About Form 1065, U.S. Return of Partnership Income About Form 1099-B, Proceeds from Broker and Barter Exchange Transactions About Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains About Form 2555, Foreign Earned Income About Form 4684, Casualties and Thefts About Form 4797, Sales of Business Property About Form 8949, Sales and other Dispositions of Capital Assets
