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 Revision

Recent Developments

Other Items You May Find Useful

All Schedule D (Form 1120S) Revisions

About Publication 541, Partnerships

About Publication 544, Sales and Other Dispositions of Assets

About Publication 550, Investment Income and Expenses

Other Current Products