Instructions for Schedule D (Form 1065) - Introductory Material


Future Developments

For the latest information about developments related to Schedule D (Form 1065) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1065.

What's New

For 2013, certain transactions may be combined and the totals reported on line 1a or 8a of Schedule D without completing Form 8949, Sales and Other Dispositions of Capital Assets. For additional information, see the instructions for Lines 1a and 8a—Transactions Not Reported on Form 8949.


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