Capital Gains and Losses, IRS Tax Form Schedule D 2016 (Package of 100)

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:

-To figure the overall gain or loss from transactions reported on Form 8949;
-To report certain transactions you don't have to report on Form 8949;
-To report a gain from Form 2439 or 6252 or Part I of Form 4797;
-To report a gain or loss from Form 4684, 6781, or 8824;
-To report a gain or loss from a partnership, S corporation, estate or trust;
-To report capital gain distributions not reported directly on Form 1040, line 13
(or effectively connected capital gain distributions not reported directly on Form
1040NR, line 14); and
-To report a capital loss carryover from 2015 to 2016.

U.S. taxpayers, accountants, CPAs, tax preparers