Use Schedule D (Form 1040) to report the following.
- The sale or exchange of a capital asset (defined on this page) 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, line 13a.
- Nonbusiness bad debts.
Additional Information.
See
Pub. 544 and
Pub. 550 for more details. For a comprehensive filled-in example of Schedule D, see Pub. 550.
Section references are to the Internal Revenue Code unless otherwise noted.