[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301869-105":53,"doc-detail-301869-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","Sales and Other Dispositions of Capital Assets - Form 8949","","Sales and Other Dispositions of Capital Assets (Form 8949) provides instructions and entry fields to report capital-asset transactions for Schedule D. It covers short-term (held 1 year or less) and long-term (held more than 1 year) dispositions, including how to use Forms 1099-B or substitute statements from brokers to determine reported proceeds, basis, and any required adjustments or codes. The form includes selectable boxes to classify reporting sources, and summary totals to carry to the corresponding Schedule D lines.",{"@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-8949/301869/",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-8949/301869.png","ImageObject",442,249,{"name":88,"@type":89},"Bulrr","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How do you decide whether a transaction should be reported as short-term or long-term on Form 8949?","Question",{"text":108,"@type":109},"Short-term applies to capital assets held 1 year or less. Long-term applies to capital assets held more than 1 year.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the differences among Boxes A, B, and C for short-term transactions?",{"text":113,"@type":109},"Box A is for short-term transactions reported on Form(s) 1099-B with basis reported to the IRS, Box B is for basis not reported to the IRS, and Box C is for transactions not reported on Form 1099-B.",{"name":115,"@type":106,"acceptedAnswer":116},"What should be done if the basis reported to the IRS is incorrect for a transaction under Box A?",{"text":117,"@type":109},"Enter the basis as reported to the IRS in column (e) and enter an adjustment in column (g) to correct the basis, following the instructions for figuring the adjustment amount.","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},301869,1790173018,{"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":76,"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},5909892115043,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","# Sales and Other Dispositions of Capital Assets\n\n▶Information about Form 8949 and its separate instructions is at www.irs.gov/form8949.  \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.   |  | 12A  \u003Cbr>Sequence No.   |\n| --- | --- | --- | --- |\n| Name(s)shown on return   |  | Social security number or taxpayer identification number   |  |\n\nBefore you check Box A,B,orC below,see whether you received any Forms)1099-B orsubstitute statement(s)from your broker.A substitutestatement wil have the same information as Fom 1099-B.Either may show your basis usually your cost)evenif yourbroker did not report it to the IRSBrokers must report basis to the IRS for most stock you bought in 2011 or later (and for certain debt instruments you bought in 2014 orlater.     \nPartlShort-Term.Transactions involving capital assets you held 1 year or less are short term.For long-termtransactions,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 total directly on    Schedule D,line 1a;you are not required to report these transactions on Fom 8949(see instructions).     \nYou must check BoxA,B,orC below.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 fit on this pagefor one or more of the boxes,complete as many forms with the same box checked as you need.  \n□(A)Short-term 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 was not 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  \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 BoxA 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 to the IRS,and enter an  \nadjustment in column (g)to corect the basis.See Column (g)in the separate instructions for how to figure the amount of the adjustment.  \nAttachment Sequence No.12A  \nPage2  \nFom 8949(2014)  \n\n| Name(s)shown on return.Name and SSN or taxpayer identificaton no.not required if shown on other side   | Social security number or taxpayer identification number   |\n| --- | --- |\n\nBefore you check Box D,E,or Fbelow,see whether you received any Form(s)1099-B orsubstitute statements)trom your broker.A substitutestatement wil have","cbCaibNxO5HhrPrY","https://ap.wps.com/l/cbCaibNxO5HhrPrY","pdf",108689,"English","# Sales and Other Dispositions of Capital Assets\n## Short-term transactions (Boxes A-C)\n## Long-term transactions (Boxes D-F)\n## Totals and Schedule D reporting","[{\"question\":\"How do you decide whether a transaction should be reported as short-term or long-term on Form 8949?\",\"answer\":\"Short-term applies to capital assets held 1 year or less. Long-term applies to capital assets held more than 1 year.\"},{\"question\":\"What are the differences among Boxes A, B, and C for short-term transactions?\",\"answer\":\"Box A is for short-term transactions reported on Form(s) 1099-B with basis reported to the IRS, Box B is for basis not reported to the IRS, and Box C is for transactions not reported on Form 1099-B.\"},{\"question\":\"What should be done if the basis reported to the IRS is incorrect for a transaction under Box A?\",\"answer\":\"Enter the basis as reported to the IRS in column (e) and enter an adjustment in column (g) to correct the basis, following the instructions for figuring the adjustment amount.\"}]","Sales and Other Dispositions of Capital Assets - Form 8949 | PDF",1789785996]