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2020 Instructions for Schedule D: Capital Gains and Losses

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Userid: CPM Schema: Leadpct: 100% Pt. size: 10 Draft Ok to Print i1040x AH XSL/XML Fileid: … /I1040SCHD/2020/A/XML/Cycle04/source (Init. & Date) _______ Page 1 of 17 10:21 - 21-Dec-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Internal Revenue Service 2020 Instructions for Schedule D These instructions explain how to complete Schedule D (Form 1040). Complete Form Capital Gains 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D. Use Schedule D: and Losses • 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 or 1040-SR, line 7 (or effectively connected capital gain distributions not reported direct- ly on Form 1040-NR, line 7); and • To report a capital loss carryover from 2019 to 2020. Additional information. See Pub. 544 and Pub. 550 for more details. Section references are to the Internal ciable Property Not Used in Trade or Use Form 8824 to report like-kind Revenue Code unless otherwise noted. Business in the Form 4797 instructions); exchanges. A like-kind exchange occurs c. Oil, gas, geothermal, or other when you exchange business or invest- Future Developments mineral property; and ment property for property of a like kind. For the latest information about devel- d. Section 126 property. opments related to Schedule D and its 2. The involuntary conversion (other Use Form 8960 to figure any net in- instructions, such as legislation enacted than from casualty or theft) of property vestment income tax relating to gains after they were published, go to IRS.gov/ used in a trade or business and capital and losses reported on Schedule D, in- ScheduleD. assets held more than 1 year for business cluding gains and losses from a securi- or profit. But see Disposition of Depre- ties trading activity. General ciable Property Not Used in Trade or Use Form 8997 to report each QOF Instructions Business in the Form 4797 instructions. investment you held at the beginning 3. The disposition of noncapital as- and end of the tax year and the deferred Other Forms You May Have sets other than inventory or property gains associated with each investment. To File held primarily for sale to customers in Also, use Form 8997 to report any capi- the ordinary course of your trade or tal gains you are deferring by investing Use Form 461 to figure your excess business. in a QOF during the tax year and any business loss. 4. Ordinary loss on the sale, ex- QOF investment you disposed of during Use Form 8949 to report the sale or change, or worthlessness of small busi- the tax year. exchange of a capital asset (defined lat- ness investment company (section 1242) Capital Asset er) not reported on another form or stock. schedule and to report the income defer- Most property you own and use for per- 5. Ordinary loss on the sale, ex- ral or exclusion of capital gains. See the sonal purposes or investment is a capital change, or worthlessness of small busi- Instructions for Form 8949. Complete asset. For example, your house, furni- ness (section 1244) stock. all necessary pages of Form 8949 before ture, car, stocks, and bonds are capital you complete line 1b, 2, 3, 8b, 9, or 10 6. Ordinary gain or loss on securi- assets. A capital asset is any property of Schedule D. See Lines 1a and 8a, lat- ties or commodities held in connection owned by you except the following. er, for more information about when with your trading business, if you previ- 1. Stock in trade or other property Form 8949 is needed and when it isn't. ously made a mark-to-market election. included in inventory or held mainly for See Traders in Securities, later. Use Form 4797 to report the follow- sale to customers in the ordinary course ing. Use Form 4684 to report involuntary of your trade or business. But see the Tip about certain musical compositions 1. The sale or exchange of: conversions of property due to casualty or theft. or copyrights, later. a. Real property used in your trade 2. Accounts or notes receivable: or business; Use Form 6781 to report gains and a. For services rendered in the ordi- b. Depreciable and amortizable tan- losses from section 1256 contracts and nary course of your trade or business, gible property used in your trade or straddles. business (but see Disposition of Depre- D-1 Dec 21, 2020 Cat. No. 24331I Page 2 of 17 Fileid: … /I1040SCHD/2020/A/XML/Cycle04/source 10:21 - 21-Dec-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. b. For services rendered as an em- Basis and Recordkeeping on Form 1099-DIV as ordinary divi- ployee, or dends. Basis is the amount of your investment c. From the sale of stock in trade or in property for tax purposes. The basis Enter on Schedule D, line 13, the to- other property included in inventory or of property you buy is usually its cost. tal capital gain distributions paid to you held mainly for sale to customers. There are special rules for certain kinds during the year, regardless of how long 3. Depreciable property used in your of property, such as inherited property. you held your investment. This amount trade or business, even if it is fully de- You need to know your basis to figure is shown in box 2a of Form 1099-DIV. preciated. any gain or loss on the sale or other dis- If there is an amount in box 2b, in- position of the property. You must keep 4. Real estate used in your trade or clude that amount on line 11 of the Un- accurate records that show the basis and, business. recaptured Section 1250 Gain Work- if applicable, adjusted basis of your sheet in these instructions if you com- 5. A patent, invention, model, or de- property. Your records should show the plete line 19 of Schedule D. sign (whether or not patented); a secret purchase price, including commissions; formula or process; a copyright; a liter- increases to basis, such as the cost of If there is an amount in box 2c, see ary, musical, or artistic composition; a improvements; and decreases to basis, Exclusion of Gain on Qualified Small letter or memorandum; or similar prop- such as depreciation, nondividend distri- Business (QSB) Stock, later. erty that is: butions on stock, and stock splits. a. Created by your personal efforts; If there is an amount in box 2d, in- If you received a Schedule A to Form clude that amount on line 4 of the 28% b. Prepared or produced for you (in 8971 from an executor of an estate or Rate Gain Worksheet in these instruc- the case of a letter, memorandum, or other person required to file an estate tax tions if you complete line 18 of Sched- similar property); or return, you may be required to report a ule D. c. Received under circumstances basis consistent with the estate tax value If you received capital gain distribu- (such as by gift) that entitle you to the of the property. basis of the person who created the tions as a nominee (that is, they were property or for whom the property was For more information on consistent paid to you but actually belong to some- prepared or produced. See section basis reporting and basis generally, see one else), report on Schedule D, line 13, 1221(a)(3). Column (e)—Cost or Other Basis in the only the amount that belongs to you. At- Instructions for Form 8949, and the fol- tach a statement showing the full But see the Tip about certain musical lowing publications. amount you received and the amount compositions or copyrights below. • Pub. 551, Basis of Assets. you received as a nominee. See the In- 6. A U.S. Government publication, • Pub. 550, Investment Income and structions for Schedule B to learn about including the Congressional Record, that Expenses. the requirement for you to file Forms 1099-DIV and 1096. you received: Short- or Long-Term Gain or a. From the U.S. Government (or Sale of Your Home any governmental agency) for an Loss You may not need to report the sale or amount other than the normal sales Report short-term gains or losses in Part exchange of your main home. If you price, or I. Report long-term gains or losses in Part II. The holding period for must report it, complete Form 8949 be- b. Under circumstances (such as by fore Schedule D. gift) that entitle you to the basis of short-term capital gains and losses is someone who received the publication generally 1 year or less. The holding pe- Report the sale or exchange of your for an amount other than the normal riod for long-term capital gains and los- main home on Form 8949 if: sales price. ses is generally more than 1 year. How- • You can't exclude all of your gain ever, beginning in 2018, the long-term from income, or 7.
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