IRS Logo
Print - Click this link to Print this page

About Schedule D (Form 1120-S), Capital Gains and Losses and Built-In Gains

Corporations that elect to be S corporations use this schedule to report capital gains and losses, sales or exchanges of capital assets, and gains on distributions to shareholders of appreciated capital assets.


Current Products


Recent Developments

 

Other Items You May Find Useful:

All Schedule D (Form 1120-S) Revisions

Form 1120S, U.S. Income Tax Return for an S Corporation

Other Current Products


Comment on Schedule D (Form 1120-S)

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 31-Jan-2014