Use Schedule D (Form 1040) to report the following. The sale or exchange of a capital asset not reported on another form or schedule. Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Capital gain distributions not reported directly on Form 1040 (or effectively connected capital gain distributions not reported directly on Form 1040NR). Nonbusiness bad debts.
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IRS Form 1040 Schedule D
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Comments to IRS Form 1040 Schedule D
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