Corporations and partnerships.   The use of Form 8949 by corporations and partnerships is new. Many transactions that, in previous years, would have been reported by corporations and partnerships on Schedule D or Schedule D-1 must be reported on Form 8949 if they have to be reported on a 2012 form. For business entities meeting certain criteria, an exception to the normal requirements for completing Form 8949 has been provided. See Exception 2 under the instructions for lines 1 and 3.