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

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.

More Online Instructions