Line 1 has been divided into lines 1a and 1b to report certain transactions directly on Form 1040, Schedule D without filing Form 8949 to report of each transaction separately. Line 1a may be used to report the totals from short-term transactions reported on Form 1099-B for which:
Line 8 has been divided into lines 8a and 8b. Lines 8a through 10 have been revised to reference Boxes D, E, and F of Form 8949 (instead of Boxes A, B, and C, respectively). A corresponding change has been made to Form 8949.
Schedule D Tax Worksheet
New lines 24 through 32 were added to the worksheet to compute the amount subject to a 20% maximum capital gains rate.