Be sure to complete and enclose
7
pages 1–4 of Schedule D.
SOCIAL SECURITY NUMBER
FIRST NAME
M.I.
LAST NAME
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–
Schedule D
Long-Term Capital Gains and Losses Excluding Collectibles
2002
Part 1. Long-Term Capital Gains and Losses, Excluding Collectibles, Prior to May 1, 2002
For lines 1 through 7, 9 and 11, enter in the appropriate
A. Held more than one year
B. Held more than two years
column amounts from the sale, exchange or involuntary
but not more than two years
but not more than three years
conversion of Massachusetts capital assets on
If showing a loss, mark an X in box at left
If showing a loss, mark an X in box at left
transactions completed prior to May 1, 2002:
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1
Enter amounts included in U.S. Sch. D, line 8, col. f 1
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2
Enter amounts included in U.S. Sch. D, line 9, col. f 2
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3
Enter amounts included in U.S. Sch. D, line 11, col. f 3
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4
Enter amounts included in U.S. Sch. D, line 12, col. f 4
5
Enter amounts included in U.S. Sch. D, line 13, col. f. If
U.S. Schedule D not filed, enter the amount from U.S.
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Form 1040, line 13 or U.S. Form 1040A, line 10. . . . . . . . 5
6
Massachusetts long-term capital gains and losses
included in U.S. Form 4797, Part II (not included
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in lines 1 through 5). See instructions . . . . . . . . . . . . 6
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7
Carryover losses from prior years. See instructions 7
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8
Combine lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . 8
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9
Differences, if any. See instructions. . . . . . . . . . . . . . 9
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10
Adjusted capital gains and losses. See instructions 10
11
Long-term gains on collectibles and pre-1996
installment sales. See instructions. Also enter
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amount in Schedule B, Part 2, line 11. . . . . . . . . . . . . . . 11
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12
Subtotal. Subtract line 11 from line 10. See instr.
12
13
Long-term capital losses applied against long-term
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capital gains (from worksheet in instructions). . . . . 13
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14
Subtotal. Combine line 12 and line 13. See instr.
14
15
Capital losses applied against capital gains (from
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worksheet in instructions) . . . . . . . . . . . . . . . . . . . . . . . 15
16
Subtotal. If line 14 is greater than “0,” subtract line
15 from line 14. If line 14 is less than “0,” combine
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lines 14 and 15. If line 16 is a loss, see instructions 16
17
Long-term capital losses applied against interest and
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dividends (from worksheet in instructions) . . . . . . . . . . 17
18
Subtotal. Combine line 16 and line 17. See
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instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19
Allowable deductions from your trade or business
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(from Schedule C-2). See instructions. . . . . . . . . . . . . . 19
20
Subtotal. Subtract line 19 from line 18. Not less
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than “0” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21
Excess exemptions (from worksheet in instructions)
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only if single, head of household or married filing jointly . . . . . . . . . 21
22
Taxable long-term capital gains. Subtract line 21 from line
20. Not less than “0.” Enter result here and on Schedule D,
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page 4, line 23, column 1. See instructions . . . . . . . . . . 22
BE SURE TO COMPLETE SCHEDULE D, PAGE 2 (ON OTHER SIDE) AND SCHEDULE D, PAGES 3 AND 4.