About Schedule D (Form 1040), Capital Gains and Losses

Use Schedule D (Form 1040) to report the following:

• The sale or exchange of a capital asset not reported on another form or schedule.
• Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit.
• Capital gain distributions not reported directly on Form 1040 (or effectively connected capital gain distributions not reported directly on Form 1040-NR).
• Nonbusiness bad debts.

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