2003 HTML Instructions for Schedule D (Form 1040),

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Table of Contents

Introduction

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 13a.
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.

Section references are to the Internal Revenue Code unless otherwise noted.

Capital Gains and Losses