Capital Gains and Losses and Built-in Gains
SCHEDULE D
OMB No. 1545-0130
(Form 1120S)
Attach to Form 1120S.
2013
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Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
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Department of the Treasury
Information about Schedule D and its separate instructions is at
▶
Internal Revenue Service
Employer identification number
Name
Part I
Short-Term Capital Gains and Losses—Assets Held One Year or Less
See instructions for how to figure the amounts to
(h) Gain or (loss).
enter on the lines below.
(d)
(e)
(g) Adjustments to gain or
Subtract column (e)
Proceeds
Cost
loss from Form(s) 8949,
from column (d) and
(sales price)
(or other basis)
Part I, line 2, column (g)
combine the result
This form may be easier to complete if you round
with column (g)
off the cents to whole dollars.
Totals for all short-term transactions
1a
reported on Form 1099-B for which
basis was reported to the IRS and
for which you have no adjustments
(see instructions). However, if you
choose
to
report
all
these
transactions on Form 8949, leave
this line blank and go to line 1b .
.
1b
Totals for all transactions reported
on Form(s) 8949 with Box A checked
2
Totals for all transactions reported
on Form(s) 8949 with Box B checked
3
Totals for all transactions reported
on Form(s) 8949 with Box C checked
4
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
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5
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
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6 (
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6
Tax on short-term capital gain included on line 23 below .
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7
Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). Enter here and
7
on Form 1120S, Schedule K, line 7 or 10
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Part II
Long-Term Capital Gains and Losses—Assets Held More Than One Year
See instructions for how to figure the amounts to
(h) Gain or (loss).
enter on the lines below.
(d)
(e)
(g) Adjustments to gain or
Subtract column (e)
Proceeds
Cost
loss from Form(s) 8949,
from column (d) and
(sales price)
(or other basis)
Part II, line 2, column (g)
combine the result
This form may be easier to complete if you round
with column (g)
off the cents to whole dollars.
8a
Totals for all long-term transactions
reported on Form 1099-B for which
basis was reported to the IRS and
for which you have no adjustments
(see instructions). However, if you
choose
to
report
all
these
transactions on Form 8949, leave
this line blank and go to line 8b .
.
8b
Totals for all transactions reported
on Form(s) 8949 with Box D checked
9
Totals for all transactions reported
on Form(s) 8949 with Box E checked
10
Totals for all transactions reported
on Form(s) 8949 with Box F checked
11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
11
12
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
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13
Capital gain distributions (see instructions) .
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13
14 (
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14
Tax on long-term capital gain included on line 23 below
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15
Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Enter here and
on Form 1120S, Schedule K, line 8a or 10 .
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For Paperwork Reduction Act Notice, see the Instructions for Form 1120S.
Cat. No. 11516V
Schedule D (Form 1120S) 2013