Tax Preparation Help  
> <map name=
  Home > Tax Prep Help > Instructions > Form 1040 Schedule D
Instructions for Form 1040 Schedule D 2006 Tax Year

Capital Gains and Losses

Table of Contents

Introduction

Use Schedule D (Form 1040) to report the following.

  • The sale or exchange of a capital asset (defined on this page) not reported on another form or schedule.

  • Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit.

  • Capital gain distributions not reported directly on Form 1040, line 13, or Form 1040NR, line 14.

  • Nonbusiness bad debts.

Additional information.   See Pub. 544 and Pub. 550 for more details. For a comprehensive filled-in example of Schedule D, see Pub. 550.

Previous | Index | Next

SEARCH:

You can search for information in the entire Tax Prep Help section, or in the entire site. For a more focused search, put your search word(s) in quotes.

Instructions Index | Tax Prep Help Main | Home