Schedule DIndividual Income Tax
Capital Gains and Losses
Reports capital gains and losses from sales of capital assets. Used with Form 8949 which lists each individual sale.
Who Files This Form
Anyone who sold investments (stocks, bonds, crypto, real estate) during the tax year
Due Date
Filed with Form 1040 by April 15
Important Notes
Long-term gains (held over 1 year) get preferential 0/15/20% rates. Short-term gains are taxed as ordinary income. Losses offset gains dollar-for-dollar, plus $3,000 of ordinary income.
Related Forms
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Schedule D, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →