2023 Schedule D Form and Instructions
Capital Gains and Losses
What Is Form 1040 Schedule D?
Page one of IRS Form 1040 and Form 1040NR requests that you attach Schedule D to report a capital gain or loss of income if required. You can not file Schedule D with one of the shorter IRS forms such as Form 1040A or Form 1040EZ.
Part 1 of form Schedule D is used to calculate your net short-term capital gain or loss for assets held one year or less. Part 2 is used to calculate your net long-term capital gain or loss for assets held more than one year. Part 3 on the second page of Schedule D directs you to various worksheets found within the instructions booklet, and how to transfer those amounts onto Form 1040.
Who Must File Form 1040 Schedule D?
- Short-term gain or loss on stocks, bonds, ETF, etc.
- Long-term gain or loss on stocks, bonds, ETF, etc.
- Gain or loss from a partnership, S corporation, estate or trust.
- Like-kind exchanges of real or personal property.
- Gain or loss from casualty or theft or property.
- Capital gain distributions not reported directly on Form 1040.
- Capital loss carryover from a prior year.
Printable Form 1040 Schedule D
Click any of the IRS Schedule D form links below to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
- 2023 Schedule D Form
- 2023 Schedule D Instructions
- 2022 Schedule D Form
- 2022 Schedule D Instructions
- 2021 Schedule D Form
- 2021 Schedule D Instructions
The IRS Schedule D form and instructions booklet are generally published in December of each year. If published, the 2023 tax year PDF file will display, the prior tax year 2022 if not.
Last year, many of the federal income tax forms were published late in December, with instructions booklet following in early January due to last minute legislative changes.
Please report any broken Schedule D form and instructions booklet links using our contact us page found at the bottom of this page.
Last updated: November 30, 2023
References:
- About Schedule D (Form 1040), Capital Gains and Losses. U.S. Department of the Treasury, Internal Revenue Service. Retrieved November 30, 2023
- Instructions for Schedule D (Form 1040), Capital Gains and Losses. U.S. Department of the Treasury, Internal Revenue Service. Retrieved November 30, 2023