2023 Form 1040 Schedule D - Capital Gains And Losses

For the following, use Schedule D (Form 1040) to report:

• The exchange or sale of a capital asset that wasn't recorded on a different form or timetable.
• Gains from the involuntary conversion of capital assets not held for business or profit, excluding gains from theft or casualties.
• Distributions of capital gains not immediately reported on Form 1040 (or, in effect related, distributions of capital gains not immediately reported on Form 1040-NR). bad debts not related to businesses.

See Pub. 544 and Pub. 550 for more details.