Capital Gains and Losses
SCHEDULE D
OMB No. 1545-0092
(Form 1041)
Attach to Form 1041, Form 5227, or Form 990-T.
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2013
Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9 and 10.
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Department of the Treasury
Internal Revenue Service
Information about Schedule D and its separate instructions is at
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Name of estate or trust
Employer identification number
Note: Form 5227 filers need to complete only Parts I and II.
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 the
(g)
(h) Gain or (loss)
(d)
(e)
Adjustments
Subtract column (e)
lines below.
Proceeds
Cost
to gain or loss from
from column (d) and
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
Form(s) 8949, Part I,
combine the result with
whole dollars.
line 2, column (g)
column (g)
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 .
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
4
Short-term capital gain or (loss) from Forms 4684, 6252, 6781, and 8824 .
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Net short-term gain or (loss) from partnerships, S corporations, and other estates or trusts .
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6
Short-term capital loss carryover. Enter the amount, if any, from line 9 of the 2012 Capital Loss
Carryover Worksheet .
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6
(
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7
Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). Enter here and on
line 17, column (3) on the back
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7
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 the
(g)
(h) Gain or (loss)
(d)
(e)
Adjustments
Subtract column (e)
lines below.
Proceeds
Cost
to gain or loss from
from column (d) and
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
Form(s) 8949, Part II,
combine the result with
whole dollars.
line 2, column (g)
column (g)
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
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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
11
Long-term capital gain or (loss) from Forms 2439, 4684, 6252, 6781, and 8824 .
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12
Net long-term gain or (loss) from partnerships, S corporations, and other estates or trusts .
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Capital gain distributions .
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Gain from Form 4797, Part I .
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15
Long-term capital loss carryover. Enter the amount, if any, from line 14 of the 2012 Capital Loss
Carryover Worksheet .
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15
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Net long-term capital gain or (loss). Combine lines 8a through 15 in column (h). Enter here and on
line 18a, column (3) on the back .
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For Paperwork Reduction Act Notice, see the Instructions for Form 1041.
Schedule D (Form 1041) 2013
Cat. No. 11376V