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 1040NR).
- Nonbusiness bad debts.
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)
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 see our Tax Law Questions page.