Instructions for Schedule D (Form 1120S) - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Schedule D (Form 1120S) and its instructions, such as legislation enacted after they were published, go to

What's New

For 2013, the corporation can report certain transactions 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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