Capital Gains and Losses

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Capital Gains and Losses

Capital Gain
Capital Loss


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 Form 8949. Complete Form 8949 before...

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) - 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. Report capital gains and losses on Form 8949. Complete Form 8949 before...

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....


Forms and Instructions

Relevant Forms

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

Form 1041 (Schedule D) Capital Gains and Losses

Topic Screen for this Form

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

Form 1099-B Proceeds from Broker and Barter Exchange Transactions (Info Copy Only)
Instructions for Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

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

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

Form 2438 Undistributed Capital Gains Tax Return

Topic Screen for this Form

Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains

Topic Screen for this Form

Form 4797 Sales of Business Property
Instructions for Form 4797, Sales of Business Property

Form 8824 Like-Kind Exchanges

Topic Screen for this Form

Form 8949 Sales and other Dispositions of Capital Assets
Instructions for Form 8949, Sales and other Dispositions of Capital Assets

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 Form 1099-DIV (PDF), box...

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...

FAQ - Capital Gains, Losses, Sale of Home

A property was my principal residence for the first 2 of the 5 years ending on the date of the sale of the...

FAQ - Capital Gains, Losses, Sale of Home

How do I figure the cost basis of stock that has split, giving me more of the same stock, so I can figure my...

FAQ - Capital Gains, Losses, Sale of Home

Do I need to pay taxes on the additional stock that I received as the result of a stock split? No. In a stock...

FAQ - Capital Gains, Losses, Sale of Home

How does the return of principal payments affect my cost basis in my mutual funds? This return of principal...

FAQ - Capital Gains, Losses, Sale of Home

I received a 1099-DIV showing a capital gain. Why do I have to report capital gains from my mutual funds if...

FAQ - Capital Gains, Losses, Sale of Home

I own stock which became worthless last year. Is this a bad debt? How do I report my loss? If you own securities,...

FAQ - Capital Gains, Losses, Sale of Home

Is the loss on the sale of your home deductible? Losses on the sale or exchange of personal use property, including...

FAQ - Sale or Trade of Business, Depreciation, Rentals

Can we move into our rental property, live there as our main home for two years, and sell it without having...

FAQ - Sale or Trade of Business, Depreciation, Rentals

What forms do we file to report a loss on the sale of a rental property? Rental property is income producing...

Tax Topics

Tax Topic 409

Capital Gains and Losses. Almost everything you own and use for personal or investment purposes is a capital...

Tax Topic 425

Passive Activities – Losses and Credits. Generally, losses from passive activities that exceed the income from...

Tax Topic 427

Stock Options. If you receive an option to buy stock, you may have income when you receive the option, when...

Tax Topic 430

Receipt of Stock in a Demutualization. A mutual insurance company is owned by its policyholders whose ownership...

Related Topic Links

Capital Gain Distributions

Capital Gain Distributions and Qualified Dividends

Capital Gain Property

Capital Gain Treatment

Capital Gains Tax Rates

Capital Loss Carryover

Capital Loss Carryover Worksheet

Capitalization of Income

Discount on Short-term Obligations

Discounted Debt Instruments

Exceptions to Filing Form 8949 and Schedule D (Form 1040)

Foreign Source Capital Gains and Losses

Fractional Shares

Gold, Silver, Stamps, Coins, Gems, Etc

Long and Short Term

Long-term Gains and Losses

Long-term or Short-term

Losses from Ponzi-type Investment Schemes

Money Market Funds

Ordinary or Capital Gain or Loss for Business Property

Qualified Dividends and Capital Gain Tax Worksheet

Recognizing Losses on Investments

Sale of Personal Items

Sale of Property, Gain or Loss

Securities Futures Contracts

Securities Traded on Established Market

Selling Your Home

Short-term Gains and Losses

Short-term Nongovernment Obligations

Special 30% Limit for Capital Gain Property

Stocks and Bonds

Tax Computation Using Maximum Capital Gains Rates

Treatment of Capital Losses

Undistributed Capital Gain Tax Credit

Undistributed Capital Gains of Mutual Funds and Real Estate Investment Trusts (REITs)

Worthless Securities