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 www.irs.gov/form1120s.

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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