Capital Gains and Losses
SCHEDULE D
OMB No. 1545-0123
(Form 1120)
2017
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC,
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1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
Department of the Treasury
Internal Revenue Service
Go to for instructions and the latest information.
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Name
Employer identification number
Part I
Short-Term Capital Gains and Losses—Assets Held One Year or Less
See instructions for how to figure the amounts to enter on
(g) Adjustments to gain
(h) Gain or (loss)
(d)
(e)
the lines below.
or loss from Form(s)
Subtract column (e) from
Proceeds
Cost
8949, Part I, line 2,
column (d) and combine
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
column (g)
the result with column (g)
whole dollars.
1a Totals for all short-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 1b .
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1b Totals for all transactions reported on Form(s) 8949
with Box A checked
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2 Totals for all transactions reported on Form(s) 8949
with Box B checked
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3 Totals for all transactions reported on Form(s) 8949
with Box C checked
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4 Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
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5 Short-term capital gain or (loss) from like-kind exchanges from Form 8824
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6 Unused capital loss carryover (attach computation)
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7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column h
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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 enter on
(g) Adjustments to gain
(h) Gain or (loss)
(d)
(e)
the lines below.
or loss from Form(s)
Subtract column (e) from
Proceeds
Cost
8949, Part II, line 2,
column (d) and combine
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
column (g)
the result with column (g)
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 .
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8b Totals for all transactions reported on Form(s) 8949
with Box D checked
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9 Totals for all transactions reported on Form(s) 8949
with Box E checked
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10 Totals for all transactions reported on Form(s) 8949
with Box F checked
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11 Enter gain from Form 4797, line 7 or 9 .
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12 Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
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13 Long-term capital gain or (loss) from like-kind exchanges from Form 8824
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14 Capital gain distributions (see instructions)
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15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column h
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Part III
Summary of Parts I and II
16 Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)
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17 Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7)
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18 Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the proper line on other returns .
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Note: If losses exceed gains, see Capital losses in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Cat. No. 11460M
Schedule D (Form 1120) 2017