SCHEDULE D
(Form 1040)
Department of the Treasury
Internal Revenue Service (99)
Capital Gains and Losses
©
Attach to Form 1040 or Form 1040NR.
©
See Instructions for Schedule D (Form 1040).
©
Use Schedule D-1 to list additional transactions for lines 1 and 8.
OMB No. 1545-0074
2009
Attachment
Sequence No.
12
Name(s) shown on return
Your social security number
Part I
Short-Term Capital Gains and Losses—Assets Held One Year or Less
(a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired
(Mo., day, yr.)
(c) Date sold
(Mo., day, yr.)
(d) Sales price
(see page D-7 of
the instructions)
(e) Cost or other basis
(see page D-7 of
the instructions)
(f) Gain or (loss)
Subtract (e) from (d)
1
2
Enter your short-term totals, if any, from Schedule D-1,
line 2 . . . . . . . . . . . . . . . . . .
2
3 Total short-term sales price amounts. Add lines 1 and 2 in
column (d) . . . . . . . . . . . . . . . .
3
4
Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824
4
5
Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from
Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Short-term capital loss carryover. Enter the amount, if any, from line 10 of your Capital Loss
Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . .
6
( )
7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column (f) . . . . .
7
Part II
Long-Term Capital Gains and Losses—Assets Held More Than One Year
(a) Description of property
(Example: 100 sh. XYZ Co.)
(b) Date acquired
(Mo., day, yr.)
(c) Date sold
(Mo., day, yr.)
(d) Sales price
(see page D-7 of
the instructions)
(e) Cost or other basis
(see page D-7 of
the instructions)
(f) Gain or (loss)
Subtract (e) from (d)
8
9
Enter your long-term totals, if any, from Schedule D-1,
line 9 . . . . . . . . . . . . . . . . . .
9
10
Total long-term sales price amounts. Add lines 8 and 9 in
column (d) . . . . . . . . . . . . . . . .
10
11
Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or
(loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . .
11
12
Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from
Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . .
12
13
Capital gain distributions. See page D-2 of the instructions . . . . . . . . . . . .
13
14
Long-term capital loss carryover. Enter the amount, if any, from line 15 of your Capital Loss
Carryover Worksheet on page D-7 of the instructions . . . . . . . . . . . . . 14
( )
15
Net long-term capital gain or (loss). Combine lines 8 through 14 in column (f). Then go to Part
III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
For Paperwork Reduction Act Notice, see Form 1040 or Form 1040NR instructions.
Cat. No. 11338H
Schedule D (Form 1040) 2009
Schedule D (Form 1040) 2009
Page 2
Part III
Summary
16
Combine lines 7 and 15 and enter the result . . . . . . . . . . . . . . . . .
16
If line 16 is:
A gain, enter the amount from line 16 on Form 1040, line 13, or Form 1040NR, line 14. Then
go to line 17 below.
A loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete line 22.
Zero, skip lines 17 through 21 below and enter -0- on Form 1040, line 13, or Form 1040NR,
line 14. Then go to line 22.
17 Are lines 15 and 16 both gains?
Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.
18
Enter the amount, if any, from line 7 of the 28% Rate Gain Worksheet on page D-8 of the
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . .
©
18
19
Enter the amount, if any, from line 18 of the Unrecaptured Section 1250 Gain Worksheet on
page D-9 of the instructions . . . . . . . . . . . . . . . . . . . . . .
©
19
20 Are lines 18 and 19 both zero or blank?
Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete
the Qualified Dividends and Capital Gain Tax Worksheet on page 39 of the Instructions
for Form 1040 (or in the Instructions for Form 1040NR). Do not complete lines 21 and 22
below.
No. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete
the Schedule D Tax Worksheet on page D-10 of the instructions. Do not complete lines 21
and 22 below.
21
If line 16 is a loss, enter here and on Form 1040, line 13, or Form 1040NR, line 14, the smaller
of:
The loss on line 16 or
($3,000), or if married filing separately, ($1,500)
%
. . . . . . . . . . . . .
21
( )
Note. When figuring which amount is smaller, treat both amounts as positive numbers.
22
Do you have qualified dividends on Form 1040, line 9b, or Form 1040NR, line 10b?
Yes. Complete Form 1040 through line 43, or Form 1040NR through line 40. Then complete
the Qualified Dividends and Capital Gain Tax Worksheet on page 39 of the Instructions
for Form 1040 (or in the Instructions for Form 1040NR).
No. Complete the rest of Form 1040 or Form 1040NR.
Schedule D (Form 1040) 2009