Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income — Capital Gain or Loss

Reporting Capital Gain or Loss

Key Reporting Information

To report each capital gain or loss on Form 8949, you will need to identify:

  • Basis and/or adjusted basis
  • Holding period
  • Proceeds from the sale
  • Appropriate codes
Tax software hint.

In the tax software, go to the Capital Gain or Loss Transactions Worksheet where you will enter the information described here. Volunteer Resource Guide, Income tab, illustrates how to report capital gain or loss transactions.

Top of Form 8949, Sales and Other Dispositions of Capital Assets.
Form 8949
Capital Loss Carryover Worksheet

Form 8949

Capital Loss Carryover Worksheet