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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

None available at this time.

Other Items You May Find Useful

All Schedule D (Form 1120-S) 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 1120-S)

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Page Last Reviewed or Updated: 30-Oct-2015