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

2014 Instructions for Schedule D

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Capital Gains
and Losses(p1)

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2014

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 1099-B.(p1)
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Form 1099-B has been redesigned so that the information on it is reported in boxes that are numbered to match the corresponding line and column on Form 8949. A new box has also been added at the top of Form 1099-B to tell you which box to check when completing Form 8949. These changes will make it easier for you to complete Form 8949.
A Form 1099-B (or substitute statement) for transactions involving certain types of debt instruments acquired after 2013 will have more detailed information than a Form 1099-B (or substitute statement) for transactions involving debt instruments acquired before 2014. This is also true for a Form 1099-B (or substitute statement) for options granted or acquired after 2013 or securities futures contracts entered into after 2013. This additional information will help you complete Form 8949 and Schedule D.