[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301680-105":53,"doc-detail-301680-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","sales-and-other-dispositions-of-capital-assets-form-8949-instructions-2019","Sales and Other Dispositions of Capital Assets - Form 8949 Instructions - 2019","","Form 8949 (2019) instructions explain how to report sales and other dispositions of capital assets to the IRS. The form separates short-term and long-term transactions, requires selecting the correct box based on whether basis was reported on Form 1099-B (or substitutes), and directs taxpayers to complete separate pages for each applicable box. It provides guidance for columns including description, dates, proceeds, cost basis, adjustments and codes, and computing gain or loss. Totals are carried to Schedule D.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sales-and-other-dispositions-of-capital-assets-form-8949-instructions-2019/301680/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sales-and-other-dispositions-of-capital-assets-form-8949-instructions-2019/301680.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How do I determine whether a capital asset transaction is short-term or long-term for Form 8949?","Question",{"text":108,"@type":109},"Transactions involving capital assets held 1 year or less are generally short-term, while those held more than 1 year are generally long-term. Use the instructions for each section to classify the transactions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which boxes on Form 8949 should be checked for short-term transactions?",{"text":113,"@type":109},"Check only one box for the short-term section. Use Box A when Form(s) 1099-B (or substitutes) show basis was reported to the IRS; Box B when basis was not reported; and Box C when transactions were not reported on Form 1099-B.",{"name":115,"@type":106,"acceptedAnswer":116},"How are totals handled and where do they go?",{"text":117,"@type":109},"Add the amounts in columns (d), (e), (g), and (h) and enter each total on the totals line. Include these totals on Schedule D under the line corresponding to the box checked for the applicable transactions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301680,1790167855,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","# Sales and Other Dispositions of Capital Assets\n\n▶Go to www.irs.gov/Form8949 for instructions and the latest information.  \n\n| Internal Revenue Service   | ▶File with your Schedule D to list your transactions for lines 1b,2,3,8b,9,and 10 of Schedule D.   |  | Sequence No.12A   |\n| --- | --- | --- | --- |\n| Name(s)shown on return   |  | Social security number or taxpayer identification number   |  |\n\nBefore you check BoxA,B,or Cbelow,see whether you received any Form(s)1099-B or substitute statements)trom your broker.A substitute  \nstatement wil have the same information as Fom 1099-B.Either il show whether your basis (usuall your cost)was reported to the IRS by yourbroker and may even tell you which box to check.                                        \nPartlShort-Term.Transactions involving capital assets you held 1 year or less are generally short-term (seeinstructions).For long-term transactions,see page 2.  \nNote:You may aggregate all short-term transactions reported on Fom(s)1099-B showing basis wasreported to the IRS and for which no adjustments or codes are required.Enter the totals directly on    Schedule D,line 1a;you aren't required to report these transactions on Form 8949(see instructions).     \nYou must check Box A,B,or Cbelow.Check only one box.If more than one box applies for your short-term transactions,complete a separate Form 8949,page 1,for each applicable box.If you have more short-term transactions than will ft on this pagefor one or more of the boxes,complete as many forms with the same box checked as you need.  \n□(A)Short-tem transactions reported on Form(s)1099-B showing basis was reported to the IRS (see Note above)  \n□(B)Short-term transactions reported on Form(s)1099-B showing basis wasn't reported to the IRS  \n□(C)Short-term transactions not reported to you on Form 1099-B  \n\n| 1  \u003Cbr>(a)  \u003Cbr>Description of property  \u003Cbr>(Example:100 sh.XYZ Co.)   | (b)  \u003Cbr>Date acquired  \u003Cbr>(Mo.,day,yr.)   | (c)  \u003Cbr>Date sold or  \u003Cbr>disposed of  \u003Cbr>(Mo.,day,yr.)   | (d)  \u003Cbr>Proceeds  \u003Cbr>(sales price)  \u003Cbr>(see instructions)   | (e)  \u003Cbr>Cost or other basis.  \u003Cbr>See the Note below  \u003Cbr>and see Column (e)  \u003Cbr>in the separate  \u003Cbr>instructions   | Adjustment,if any,to gain or loss.  \u003Cbr>If you enter an amount in column (g),  \u003Cbr>enter a code in column(f).  \u003Cbr>See the separate instructions.   |  | (h)  \u003Cbr>Gain or (loss).  \u003Cbr>Subtract column (e)  \u003Cbr>from column(d)and  \u003Cbr>combine the result  \u003Cbr>with column(g)   |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  | (f)  \u003Cbr>Code(s)from  \u003Cbr>instructions   | (9)  \u003Cbr>Amount of  \u003Cbr>adjustment   |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n| 2 Totals.Add the amounts in columns (d),(e),(g),and(h)(subtract  \u003Cbr>negative amounts).Enter each total here and include on your  \u003Cbr>Schedule D,line 1b(if Box A above is checked),line 2(if Box B  \u003Cbr>above is checked),or line 3(if Box C above is checked)▶   |  |  |  |  |  |  |  |\n\nNote:If you checked Box A above but the basis reported to the IRS was incorrect,enter in column (e)the basis as reported o the IRS,and enter anadjustment in column(q)to correct the basis.See Column (g)in the separate instructions for how to fiqure the amount of the adjustment.       \nAttachment Sequence No.12A  \nPage2  \nFom 8949(2019)  \n\n| Name(s)shown on return.Name and SSN or taxpayer identificaton no.not required if shown on other side   | Socia security number or taxpayer identification number   |\n| --- | --- |\n\nBefore you check Box D,E,or F below,see whether you received any Fom(s)1099-B or substitute statements)from your broker.A substitutestatement will have the same infomation as Form 1099-B.Either ilsho","cbCaillO8ntQtnyh","https://ap.wps.com/l/cbCaillO8ntQtnyh","pdf",119465,"English","# Sales and Other Dispositions of Capital Assets\n## Short-term transactions (Box A-C)\n## Totals and Schedule D linkage\n## Long-term transactions (Box D-F)","[{\"question\":\"How do I determine whether a capital asset transaction is short-term or long-term for Form 8949?\",\"answer\":\"Transactions involving capital assets held 1 year or less are generally short-term, while those held more than 1 year are generally long-term. Use the instructions for each section to classify the transactions.\"},{\"question\":\"Which boxes on Form 8949 should be checked for short-term transactions?\",\"answer\":\"Check only one box for the short-term section. Use Box A when Form(s) 1099-B (or substitutes) show basis was reported to the IRS; Box B when basis was not reported; and Box C when transactions were not reported on Form 1099-B.\"},{\"question\":\"How are totals handled and where do they go?\",\"answer\":\"Add the amounts in columns (d), (e), (g), and (h) and enter each total on the totals line. Include these totals on Schedule D under the line corresponding to the box checked for the applicable transactions.\"}]","Sales and Other Dispositions of Capital Assets - Form 8949 Instructions - 2019 | PDF",1789784676]