Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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 1120S) Revisions

Publication 541, Partnerships

Publication 544, Sales and Other Dispositions of Assets

Publication 550, Investment Income and Expenses

Other Current Products

Comment on Schedule D (Form 1120S)

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.