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.
Ability to roll over of gain from empowerment zone assets -- 14-MAR-2018
Other Items You May Find Useful
Publication 504, Divorced or Separated Individuals
Publication 519, U.S. Tax Guide for Aliens
Publication 541, Partnerships
Publication 551, Basis of Assets
Comment on Schedule D (Form 1040)
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