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taxmap/instr/i1040sd-000.htm#TXMP40d82bc4 Capital Gains and Losses

2006

Use Schedule D (Form 1040) to report the following.

• The sale or exchange of a capital asset (defined on this page) 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, line 13, or Form 1040NR, line 14.
• Nonbusiness bad debts.

taxmap/instr/i1040sd-000.htm#TXMP15d262af Additional information.

See Pub. 544 and Pub. 550 for more details. For a comprehensive filled-in example of Schedule D, see Pub. 550.

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