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IRS.gov Website
taxmap/instr/i1040sd-000.htm#en_us_publink1000285522

2013 Instructions for Schedule D

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Capital Gains
and Losses(p1)

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2013

taxmap/instr/i1040sd-000.htm#en_us_publink24331id0e39Introduction

These instructions explain how to complete Schedule D (Form 1040). Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D.
Use Schedule D:
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Additional information.(p1)
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See Pub. 544 and Pub. 550 for more details.
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Future Developments(p1)

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For the latest information about developments related to Schedule D and its instructions, such as legislation enacted after they were published, go to www.irs.gov/scheduled.
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What's New(p1)

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Form 8949.(p1)
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For 2013, you can combine certain transactions and report the totals on line 1a or 8a of Schedule D without completing Form 8949. For additional information, see the instructions for Lines 1a and 8a.
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Tax rate on net capital gain and qualified dividends.(p1)
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The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. The Schedule D Tax Worksheet in these instructions reflects this new, higher rate.