IRS · Official form

Schedule D (Form 1040), Capital Gains and Losses

Schedule D summarizes your capital gains and losses for the year, from stock sales to capital gain distributions. Fill in the official IRS PDF below and download it.

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What is Schedule D (Form 1040)?

Schedule D (Form 1040), Capital Gains and Losses, reports sales and exchanges of capital assets: stocks, bonds, crypto, real estate that isn’t your main business property, and other investments. Short-term and long-term transactions are kept separate because they are taxed at different rates.

Most individual sale details are listed first on Form 8949, and Schedule D totals them along with capital gain distributions from mutual funds, gains from involuntary conversions, nonbusiness bad debts, and any capital loss carryover from earlier years.

Who files Schedule D (Form 1040)?

Investors who sold stocks, bonds, crypto, or fund shares during the year
Taxpayers with capital gain distributions reported on Form 1099-DIV
People carrying over capital losses from a previous year
Anyone who sold other capital assets, such as investment property or collectibles

How to fill out Schedule D (Form 1040)

List your individual sales on Form 8949 first, using the details from your broker’s 1099-B statements.
Carry the short-term totals into Part I of Schedule D and the long-term totals into Part II.
Add capital gain distributions, carryover losses, and any other amounts the lines call for.
Complete Part III to net everything together and figure the amount that goes on Form 1040, using the tax worksheets in the instructions where they apply.
Download the finished PDF and file it with your return along with Form 8949.

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Name(s) shown on return

Your social security number

If "Yes," attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.

Did you dispose of any investment(s) in a qualified opportunity fund during the tax year? No

However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b. Column: (d) Proceeds (sales

Row: 1a. Totals for all short-term transactions reported on Form 1099-B or Form 1099-D A for which basis was reported to the I R S and for

Row: 1b. Totals for all transactions reported on Form(s) 8949 with Box A or Box G checked. Column: (d) Proceeds (sales price).

Row: 1b. Totals for all transactions reported on Form(s) 8949 with Box A or Box G checked. Column: (e) Cost (or other basis).

Row: 1b. Totals for all transactions reported on Form(s) 8949 with Box A or Box G checked. Column: (g) Adjustments to gain or loss from

Row: 1b. Totals for all transactions reported on Form(s) 8949 with Box A or Box G checked. Column: (h) Gain or (loss) Subtract column (e)

Row: 2. Totals for all transactions reported on Form(s) 8949 with Box B or Box H checked. Column: (d) Proceeds (sales price).

Row: 2. Totals for all transactions reported on Form(s) 8949 with Box B or Box H checked. Column: (e) Cost (or other basis).

Row: 2. Totals for all transactions reported on Form(s) 8949 with Box B or Box H checked. Column: (g) Adjustments to gain or loss from

Row: 2. Totals for all transactions reported on Form(s) 8949 with Box B or Box H checked. Column: (h) Gain or (loss) Subtract column (e)

Row: 3. Totals for all transactions reported on Form(s) 8949 with Box C or Box I checked. Column: (d) Proceeds (sales price).

Row: 3. Totals for all transactions reported on Form(s) 8949 with Box C or Box I checked. Column: (e) Cost (or other basis).

Row: 3. Totals for all transactions reported on Form(s) 8949 with Box C or Box I checked. Column: (g) Adjustments to gain or loss from

Row: 3. Totals for all transactions reported on Form(s) 8949 with Box C or Box I checked. Column: (h) Gain or (loss) Subtract column (e)

4. Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824.

5. Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1.

6. Open parenthesis. Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in

7. Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-term capital gains or losses, go

However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b. Column: (d) Proceeds (sales

Row: 8a. Totals for all long-term transactions reported on Form 1099-B or Form 1099-D A for which basis was reported to the I R S and for

Row: 8b. Totals for all transactions reported on Form(s) 8949 with Box D or Box J checked. Column: (d) Proceeds (sales price).

Row: 8b. Totals for all transactions reported on Form(s) 8949 with Box D or Box J checked. Column: (e) Cost (or other basis).

Row: 8b. Totals for all transactions reported on Form(s) 8949 with Box D or Box J checked. Column: (g) Adjustments to gain or loss from

Row: 8b. Totals for all transactions reported on Form(s) 8949 with Box D or Box J checked. Column: (h) Gain or (loss) Subtract column (e)

Row: 9. Totals for all transactions reported on Form(s) 8949 with Box E or Box K checked. Column: (d) Proceeds (sales price).

Row: 9. Totals for all transactions reported on Form(s) 8949 with Box E or Box K checked. Column: (e) Cost (or other basis).

Row: 9. Totals for all transactions reported on Form(s) 8949 with Box E or Box K checked. Column: (g) Adjustments to gain or loss from

Row: 9. Totals for all transactions reported on Form(s) 8949 with Box E or Box K checked. Column: (h) Gain or (loss) Subtract column (e)

Row: 10. Totals for all transactions reported on Form(s) 8949 with Box F or Box L checked. Column: (d) Proceeds (sales price).

Row: 10. Totals for all transactions reported on Form(s) 8949 with Box F or Box L checked. Column: (e) Cost (or other basis).

Row: 10. Totals for all transactions reported on Form(s) 8949 with Box F or Box L checked. Column: (g) Adjustments to gain or loss from

Row: 10. Totals for all transactions reported on Form(s) 8949 with Box F or Box L checked. Column: (h) Gain or (loss) Subtract column (e)

11. Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824.

12. Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1.

13. Capital gain distributions. See the instructions.

14. Open parenthesis. Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in

15. Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then, go to Part I I I on the back.

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16. Combine lines 7 and 15 and enter the result. If line 16 is a gain, enter the amount from line 16 on Form 1040, 1040-S R, or 1040-N R,

17. Are lines 15 and 16 both gains? Yes. Go to line 18.

17. No. Skip lines 18 through 21, and go to line 22.

18. If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the amount, if any, from line 7 of that worksheet.

19. If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18

20. Are lines 18 and 19 both zero or blank and you are not filing Form 4952? Yes. Complete the Qualified Dividends and Capital Gain Tax

20. No. Complete the Schedule D Tax Worksheet in the instructions. Don’t complete lines 21 and 22 below.

21. Open parenthesis. If line 16 is a loss, enter here and on Form 1040, 1040-S R, or Form 1040-N R, line 7a, the smaller of: The loss on

22. Do you have qualified dividends on Form 1040, 1040-S R, or 1040-N R, line 3a? Yes. Complete the Qualified Dividends and Capital Gain

22. No. Complete the rest of Form 1040, 1040-S R, or 1040-N R.

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Frequently asked questions

Do I need Form 8949 as well?

Usually yes. Form 8949 lists each sale with dates, proceeds, and basis, and Schedule D summarizes those totals. In limited cases, when your broker reported basis and no adjustments are needed, totals can go directly on Schedule D.

What happens if my losses exceed my gains?

You can deduct a limited amount of net capital loss against ordinary income each year, and anything beyond that carries forward to future years. The carryover goes back onto Schedule D next year.

Does crypto go on Schedule D?

Yes. Selling or exchanging digital assets is generally a capital transaction, reported on Form 8949 and summarized on Schedule D like other investment sales.

Schedule D (Form 1040), Capital Gains and Losses

What is Schedule D (Form 1040)?

Who files Schedule D (Form 1040)?

How to fill out Schedule D (Form 1040)

Quick fill Schedule D (Form 1040) on this page

Frequently asked questions

Related forms

Form 8949, Sales and Other Dispositions of Capital Assets

Form 1099-DIV, Dividends and Distributions

Form 4797, Sales of Business Property