Table of Contents

• Instructions for Form 8949 - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Form
    • Basis and Recordkeeping
    • Short Term or Long Term
    • Corporation's or Electing Large Partnership's Gains and Losses from Partnerships, Estates, or Trusts
• Specific Instructions
  • Lines 1 and 3
    • Rounding Off to Whole Dollars
    • Column (a)—Description of Property
    • Column (b)—Date Acquired
    • Column (c)—Date Sold or Disposed
    • Column (d)—Proceeds (Sales Price)
    • Column (e)—Cost or Other Basis
    • Column (f)—Code
    • Column (g)—Adjustments to Gain or Loss
    • Column (h)—Gain or (Loss)
  • Lines 2 and 4