Capital Gains and Losses

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Capital Gain
Capital Loss


Forms and Instructions

Relevant Forms

Form 1040 (Schedule D) Capital Gains and Losses

1040 (Schedule D) Instructions for Schedule D (Form 1040), Capital Gains and Losses

Form 1040 (Schedule D-1) Continuation Sheet for Schedule D (Form 1040)

Form 1041 (Schedule D) Capital Gains and Losses

Form 1065 (Schedule D) Capital Gains and Losses

1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses

Form 1099-B Proceeds from Broker and Barter Exchange Transactions (Info Copy Only)

1099-B Instructions for Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

1099 General Instructions General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G

Form 1120 (Schedule D) Capital Gains and Losses

1120 (Schedule D) Instructions for Schedule D (Form 1120), Capital Gains and Losses

Form 1120-S (Schedule D) Capital Gains and Losses and Built-in Gains

1120-S (Schedule D) Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains

Form 4797 Sales of Business Property

4797 Instructions for Form 4797, Sales of Business Property

Form 8824 Like-Kind Exchanges


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Gains and Losses

Gains and Losses. The four chapters in this part discuss investment gains and losses, including how to figure...

Publication 17 - Your Federal Income Tax (For Individuals) - Capital Gains and Losses

Capital Gains and Losses. This section discusses the tax treatment of gains and losses from different types...

Publication 17 - Your Federal Income Tax (For Individuals) - Reporting Gains and Losses

Reporting Capital Gains and Losses. Report capital gains and losses on Schedule D (Form 1040). Enter your...

Publication 17 - Your Federal Income Tax (For Individuals) - Reporting Gains and Losses

Capital Losses. If your capital losses are more than your capital gains, you can claim a capital loss deduction....

Publication 17 - Your Federal Income Tax (For Individuals) - Comprehensive Example

Capital gains and losses — Schedule D. Emily sold stock in two different companies that she held for less...

Publication 17 - Your Federal Income Tax (For Individuals) - Deduction Limits

Gains and losses. If you had both gains and losses from casualties or thefts to personal-use property, you...

Publication 225 - Farmer's Tax Guide - Gains and Losses

Gains and Losses. This chapter explains how to figure, and report on your tax return, your gain or loss on...

Publication 514 - Foreign Tax Credit for Individuals - How To Figure the Credit

Capital Gains and Losses. If you have capital gains (including any capital gain distributions) or capital...

Publication 519 - U.S. Tax Guide for Aliens - Some Typical Tax Treaty Benefits

Capital Gains. Most treaties provide for the exemption of gains from the sale or exchange of personal property....

Publication 542 - Corporations - Income, Deductions, and Special Provisions

Capital Losses. A corporation can deduct capital losses only up to the amount of its capital gains. In other...

Publication 550 - Investment Income and Expenses - Capital Gains and Losses

Capital Gains and Losses. This section discusses the tax treatment of gains and losses from different types...

Publication 550 - Investment Income and Expenses - Reporting Capital Gains and Losses

Reporting Capital Gains and Losses. This section discusses how to report your capital gains and losses on...

Publication 550 - Investment Income and Expenses - Reporting Capital Gains and Losses

Capital Losses. If your capital losses are more than your capital gains, you can claim a capital loss deduction....

Publication 564 - Mutual Fund Distributions - Sales, Exchanges, and Redemptions

Gains and Losses. You figure gain or loss on the disposition of your shares by comparing the amount you realize...

Frequently Asked Questions

FAQ - Interest/Dividends/Other Types of Income

How do I report this 1099-DIV from my mutual fund? Enter the ordinary dividends from (PDF), box 1a, on line...

FAQ - Estimated Tax

If I anticipate a sizable capital gain on the sale of an investment during the year, do I need to make a quarterly...