Clear Form
STATE OF HAWAII—DEPARTMENT OF TAXATION
SCHEDULE D
2014
Capital Gains and Losses
FORM N-40
(REV. 2014)
Attach this Schedule to Fiduciary Income Tax Return (Form N-40)
Name of Estate or Trust
Federal Employer Identification Number
Short-term Capital Gains and Losses — Assets Held One Year or Less
PART I
(a) Description of property
(b) Date
(c) Date
(e) Cost or other basis, as
(Example, 100 shares 7%
acquired
sold
(d) Gross sales
adjusted, plus expense of
(f) Gain or (loss)
preferred of “Z” Co.)
(Mo., day, yr.)
(Mo., day, yr.)
price
sale (see Instructions)
(Col. (d), minus col. (e))
1
2 Short-term capital gain or (loss) from federal Forms 4684, 6252, 6781, and 8824 .......................................................
2
3 Net short-term gain or (loss) from partnerships, S Corporations, and other estates or trusts.......................................
3
(
)
4 Short-term gain from stock acquired through stock options from qualified high technology businesses ......................
4
(
)
5 Short-term capital loss carryover from 2013 Schedule D, line 30 .................................................................................
5
(
)
6 Section 235-7(a)(14), HRS, short-term gain (See Instructions) ....................................................................................
6
7 Net short-term gain or (loss), (combine lines 1 through 6). Enter here and on line 17 below ............................... ä
7
PART II
Long-term Capital Gains and Losses — Assets Held More Than One Year
8
9 Long-term capital gain or (loss) from federal Forms 2439, 4684, 6252, 6781, and 8824 ..............................................
9
10 Net long-term gain or (loss) from partnerships, S Corporations, and other estates or trusts ........................................
10
11 Capital gain distributions ...............................................................................................................................................
11
12 Enter the gain, if applicable, from Schedule D-1, Part I, line 8 or 10 .............................................................................
12
(
)
13 Long-term gain from stock acquired through stock options from qualified high technology businesses .......................
13
(
)
14 Long-term capital loss carryover from 2013 Schedule D, line 37 ..................................................................................
14
(
)
15 Section 235-7(a)(14), HRS, long-term gain (See Instructions) ......................................................................................
15
16 Net long-term gain or (loss), (combine lines 8 through 15). Enter here and on line 18 below .............................. ä
16
PART III
Summary of Parts I and II
(a) Beneficiaries
(b) Fiduciary
(c) Total
17 Net short-term gain or (loss) from line 7, above ...............................
17
18 Net long-term gain or (loss) from line 16, above ..............................
18
19 Total net gain or (loss), (combine lines 17 and 18) ....................... ä
19
If line 19, column (c), is a net gain, enter the gain on Form N-40, line 6. If lines 18 and 19, column (b), are net gains, go to Part VI, and DO NOT
complete Parts IV and V.
If line 19, column (c), is a net (loss), complete Parts IV and V, as necessary.
SCHEDULE D
(FORM N-40)