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Schedule D (Form 1065), Capital Gains and Losses

Use this schedule to report:

  • The overall capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets.
  • Certain transactions the partnership doesn't have to report on Form 8949.
  • Capital gains from installment sales from Form 6252, Installment Sale Income.
  • Capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales).
  • Partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts.
  • Capital gain distributions.

Current Products

Recent Developments


Other Items You May Find Useful

All Schedule D (Form 1065) 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 1065)

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Page Last Reviewed or Updated: 25-Oct-2016