[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303782-105":53,"doc-detail-303782-en":118},{"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":111,"head_meta":113,"extra_data":115,"updated_unix":117},105,"en","schedule-d-form-1040-2025-capital-gains-and-losses","Schedule D (Form 1040) 2025 - Capital Gains and Losses","","Schedule D (Form 1040) for 2025 details how to report capital gains and losses. It instructs taxpayers to attach relevant reporting, including using Form 8949 for listed transactions and following guidance from IRS instructions. The form is organized into Part I for short-term assets held one year or less and Part II for long-term assets held more than one year, with summarized totals and line-by-line calculations for gains or losses.",{"@graph":63,"@context":110},[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/schedule-d-form-1040-2025-capital-gains-and-losses/303782/",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/schedule-d-form-1040-2025-capital-gains-and-losses/303782.png","ImageObject",442,249,{"name":88,"@type":89},"Lucas Vance","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"How is the gain or loss amount determined on Schedule D?","Question",{"text":108,"@type":109},"The form uses the proceeds (sales price) and cost (or other basis) and incorporates adjustments from Form(s) 8949 to compute gain or loss for the applicable lines, then summarizes key totals.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},303782,1790525088,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":127,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":61,"update_tm":131,"read_time":9},549768064622,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| SCHEDULED  \u003Cbr>(Form 1040)  \u003Cbr>Department of the Treasury  \u003Cbr>Internal Revenue Service   | Capital Gains and Losses  \u003Cbr>Attach to Form 1040,1040-SR,or 1040-NR.  \u003Cbr>Use Form 8949 to list your transactions for lines 1b,2,3,8b,9,and 10.  \u003Cbr>Go to www.irs.gov/ScheduleD for instructions and the latest information.   |  | OMBNo.1545-0074   |\n| --- | --- | --- | --- |\n|  |  |  | 2025  \u003Cbr>Attachment  \u003Cbr>Sequence No.12   |\n| Name(s)shown on return   |  | Your social security number   |  |\n\n□Yes  \nDid you dispose of any investment(s)in a qualified opportunity fund during the tax year?..  \n□No  \nIf“Yes,”attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.          \n# PartIShort-Term Capital Gains and Losses-Generally Assets Held One Year or Less (see instructions)\n\n\n| See instructions for how to figure the amounts to enter on  \u003Cbr>the lines below.  \u003Cbr>This fom may be easier to complete if you round off cents  \u003Cbr>to whole dollars.   | (d)  \u003Cbr>Proceeds  \u003Cbr>(sales price)   | (e)  \u003Cbr>Cost  \u003Cbr>(or other basis)   | (9)  \u003Cbr>Adjustments  \u003Cbr>to gan or loss from  \u003Cbr>Form(s)8949,Part I,  \u003Cbr>line 2,column(g)   |  | (h)Gain or (loss)  \u003Cbr>Subtract column(e)  \u003Cbr>from column(d)and  \u003Cbr>combine the result  \u003Cbr>with column (g)   |\n| --- | --- | --- | --- | --- | --- |\n| 1a Totals for all short-term transactions reported on  \u003Cbr>Form 1099-B or Form 1099-DA for which basis was  \u003Cbr>reported to the IRS and for which you have no  \u003Cbr>adjustments (see instructions).However,if you  \u003Cbr>choose to report all these transactions on Form 8949,  \u003Cbr>leave this line blank and go to line 1b .....   |  |  |  |  |  |\n| 1b Totals for all transactions reported on Form(s)8949  \u003Cbr>with Box A or Box G checked........   |  |  |  |  |  |\n| 2 Totals for all transactions reported on Form(s)8949  \u003Cbr>with Box B or Box H checked........   |  |  |  |  |  |\n| 3 Totals for all transactions reported on Form(s)8949  \u003Cbr>with Box Cor Box I checked  ........   |  |  |  |  |  |\n| 4 Short-term gain from Form 6252 and short-term gain or (loss)from Forms 4684,6781,and 8824..  \u003Cbr>5 Net short-term gain or (loss)from partnerships,S corporations,estates,and trusts from Schedule(s)K-1  \u003Cbr>6 Short-term capital loss carryover.Enter the amount,if any,from line 8 of your Capital Loss  \u003Cbr>Carryover Worksheet in the instructions ..  ....  \u003Cbr>7 Net short-term capital gain or (loss).Combine lines 1a through 6 in column(h).If you have any  \u003Cbr>long-term capital gains or losses,go to Part Il below.Otherwise,go to Part I on the back..·   |  |  |  | 4   |  |\n|  |  |  |  | 5   |  |\n|  |  |  |  | 6   |  |\n|  |  |  |  | 7   |  |\n\n# PartⅡ\n\nLong-Term Capital Gains and Losses-Generally Assets Held More Than One Year (see instructions)  \n\n| See instructions for how to figure the amounts to enter on  \u003Cbr>the lines below.  \u003Cbr>This fom may be easier to complete if you round off cents  \u003Cbr>to whole dollars.   | (d)  \u003Cbr>Proceeds  \u003Cbr>(sales price)   | (e)  \u003Cbr>Cost  \u003Cbr>(or other basis)   | (g)  \u003Cbr>Adjustments  \u003Cbr>to gan or lossfrom  \u003Cbr>Form(s)8949,Part I,  \u003Cbr>line 2,column(g)   |  | (h)Gain or (loss)  \u003Cbr>Subtract column(e)  \u003Cbr>from column(d)and  \u003Cbr>combine the result  \u003Cbr>with column (g)   |\n| --- | --- | --- | --- | --- | --- |\n| 8a Totals for all long-term transactions reported on Form  \u003Cbr>1099-B or Form 1099-DA for which basis was  \u003Cbr>reported to the IRS and for which you have no  \u003Cbr>adjustments(see instructions).However,if you  \u003Cbr>choose to report all these transactions on Form 8949,  \u003Cbr>leave this line blank and go to line 8b   |  |  |  |  |  |\n| 8b Totals for all transactions reported on Form(s)8949  \u003Cbr>with Box Dor Box J checked .   |  |  |  |  |  |\n| 9 Totals for all transactions reported on Form(s)8949  \u003Cbr>with Box Eor Box K checked......   .   |  |  |  |  |  |\n| 10 Totals for alltransactions reported on Form(s)8949  \u003Cbr>with Box For Box L checked ........   |  |  |  |  |  |\n|  |  |  |  |  |  |\n| 11  \u003Cbr>Gain from Form 4","cbCaiungDoYtODTo","https://ap.wps.com/l/cbCaiungDoYtODTo","pdf",97968,"English","# Part I Short-Term Capital Gains and Losses-Generally Assets Held One Year or Less (see instructions)\n# Part II Long-Term Capital Gains and Losses-Generally Assets Held More Than One Year (see instructions)\n## Part II Summary","[{\"question\":\"How is the gain or loss amount determined on Schedule D?\",\"answer\":\"The form uses the proceeds (sales price) and cost (or other basis) and incorporates adjustments from Form(s) 8949 to compute gain or loss for the applicable lines, then summarizes key totals.\"}]","Schedule D (Form 1040) 2025 - Capital Gains and Losses | PDF",1789807058]