Income — Capital Gain or Loss

Schedule D, Parts I and II

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Reporting Other Gains

If the taxpayer received Form 1099-DIV showing a capital gain distribution in box 2a, and also received Form 1099-B for a sale of stock, enter the capital gain distribution on Schedule D, Part II, line 13.

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Introduction
Reporting Capital Gain or Loss
- Reporting a Capital Gain or Loss
- Key Reporting Information
Basis of Stock
- Basis and Adjusted Basis
- Basis Other than Cost
Holding Period
Proceeds from the Sale
Schedule D, Parts I and II
Capital Loss Carryovers
- Carryover Losses
Capital Gains and Losses Summary
- Summary
Sale of Main Home
- Introduction
- Exclusion Amount
Main Home
- Definition of Main Home
Ownership and Use Tests
- Period of Ownership and Use
- Married Homeowners
Gain on Sale of Main Home
Reporting Gain from the Sale of a Home
- When Gain Must Be Reported
- Reporting Gain from the Sale of a Home
5-Year Test Period Suspension
- Qualified Official Extended Duty
Out of Scope
- Out of Scope Situations for VITA/TCE
Summary and Exercises
- Summary
- Practice Lab
Conclusion
- Conclusion

Form 1099-DIV
Schedule D

Form 1099-DIV

Schedule D