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Additional Items Related to Form 8949

Form 6781, Gains and Losses From Section 1256 Contracts and Straddles
Use this form to report any gain or loss on section 1256 contracts under the mark-to-market rules, and gains and losses under section 1092 from straddle positions.

Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of this form to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.

Schedule D (Form 1040), Capital Gains and Losses
Use this schedule to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.

Schedule D (Form 1041), Capital Gains and Losses
Use this schedule to report gains and losses from the sale or exchange of capital assets by an estate or trust.

Schedule D (Form 1065), Capital Gains and Losses
Use this schedule to report sales or exchanges of capital assets, capital gain distributions, and nonbusiness bad debts.

Schedule D (Form 1120), Capital Gains and Losses
Use this schedule to: figure the overall gain or loss from transactions reported on Form 8949; report certain transactions the corporation does not have to report on Form 8949; and report capital gain distributions not reported directly on Form 1120.

Schedule D (Form 1120S), 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.

Page Last Reviewed or Updated: 27-Jul-2016