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These instructions explain how to complete Schedule D (Form 1040). Complete Form 8949 before you complete line 1, 2, 3, 8, 9, or 10 of Schedule D.
Use Schedule D:
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To figure the overall gain or loss from transactions reported on Form 8949,
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To report a gain from Form 2439 or 6252 or Part I of Form 4797,
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To report a gain or loss from Form 4684, 6781, or 8824,
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To report a gain or loss from a partnership, S corporation, estate or trust,
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To report capital gain distributions not reported directly on Form 1040, line 13 (or effectively connected capital gain distributions not reported directly on Form 1040NR, line 14), and
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To report a capital loss carryover from 2011 to 2012.
For the latest information about developments related to Schedule D and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1040.
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