[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303824-105":53,"doc-detail-303824-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","schedule-d-form-1065-capital-gains-and-losses-part-i-part-ii","Schedule D (Form 1065) - Capital Gains and Losses - Part I & Part II","","IRS Schedule D (Form 1065) for 2025 captures a partnership’s capital gains and losses, with reporting guidance tied to Form 8949 entries for specific line categories. Part I consolidates short-term results (assets held one year or less), including totals from reporting with various 8949 box selections, plus items such as installment sale gains and like-kind exchange gains, leading to net short-term gain or loss. Part II performs the same structure for long-term results (held more than one year), culminating in net long-term gain or loss.",{"@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/schedule-d-form-1065-capital-gains-and-losses-part-i-part-ii/303824/",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-1065-capital-gains-and-losses-part-i-part-ii/303824.png","ImageObject",442,249,{"name":88,"@type":89},"Bill Black","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What form must be used to list transactions that feed into Schedule D (Form 1065)?","Question",{"text":108,"@type":109},"Use Form 8949 to list the partnership’s transactions for the relevant Schedule D lines, then carry the totals into Schedule D (Form 1065).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does Schedule D (Form 1065) separate short-term and long-term amounts?",{"text":113,"@type":109},"Part I is for short-term capital gains and losses, generally for assets held one year or less, while Part II is for long-term capital gains and losses, generally for assets held more than one year.",{"name":115,"@type":106,"acceptedAnswer":116},"What do Part I and Part II ultimately produce for the partnership’s reporting?",{"text":117,"@type":109},"Each part totals the applicable items to arrive at net short-term gain or loss (Part I) and net long-term gain or loss (Part II), then directs where to enter those results on Form 1065, Schedule K or Form 8865, Schedule K.","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},303824,1790539265,{"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":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"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":4},24189269381491,"https://ap-avatar.wpscdn.com/avatar/160000cf11732dd8392?x-image-process=image/resize,m_fixed,w_180,h_180&k=1788146458752108895","| SCHEDULE D  \u003Cbr>(Form 1065)   | Capital Gains and Losses  \u003Cbr>Attach to Form 1065 or Form 8865.   |  | OMB No.1545-0123  \u003Cbr>2025   |\n| --- | --- | --- | --- |\n|  |  |  |  |\n| Department of the Treasury  \u003Cbr>Intermnal Revenue Service   | Use Form 8949 to list your transactions for lines 1b,2,3,8b,9,and   \u003Cbr>Go to www.irs.gov/Form1065 for instructions and the latest informatio   | 10.  \u003Cbr>n.   |  |\n| Name of partnership   |  | Employer identification number   |  |\n| Did the partnership di   | spose of any investment(s)in a qualified opportunity fund during the tax yea   | r?..··   | □No  \u003Cbr>□Yes   |\n\nIf“Yes,”attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.  \n# Partl\n\nShort-Term Capital Gains and Losses-Generally Assets Held One Year or Less (see instructions)  \nSee instructions for how to figure the amounts to enter on the  \n(9)  \n(h)Gain or (loss)  \n(d)  \n(e)  \nSubtract column (e)  \nAdjustments  \nlines below.  \nProceeds  \nCost  \nfrom column(d)and  \nto gain or loss from  \nThis fom may be easier to complete if you round off cents to  \n(or other basis)  \n(sales price)  \nForm(s)8949,Part I,  \ncombine the result with  \nwhole dollars.  \ncolumn (g)  \nline 2,column(g)  \n1a Totals for all short-term transactions reported on Form  \n1099-B or Form 1099-DA for which basis was reported  \nto the IRS and for which you have no adjustments (see  \ninstructions).However,if you choose to report all these  \ntransactions on Form 8949,leave this line blank and go  \nto line 1b  \n1b Totals for all transactions reported on Form(s)8949  \nwith Box A or BoxG checked  \n2 Totals for all transactions reported on Form(s)8949  \nwith Box B or Box H checked  \n·......  \n3 Totals for all transactions reported on Form(s)8949  \nwith BoxC or BoxI checked ..  \n4 Short-term capital gain from installment sales from Form 6252,line 26 or 37......  \n4  \n5  \n5 Short-term capital gain or(loss)from like-kind exchanges from Form 8824 .·..·..  \n6 Partnership's share of net short-term capital gain(loss),including specially allocated short-term  \n6  \ncapital gains (losses),from other partnerships,estates,and trusts..........  \n7 Net short-term capital gain or(loss).Combine lines 1a through 6 in column(h).Enter here and  \n7  \non Form 1065,Schedule K,line 8 or 11;or Form 8865,Schedule K,line 8 or11..  \n# PartII\n\nLong-Term Capital Gains and Losses-Generally Assets Held More Than One Year(  \n(see instructions)  \nSee instructions for how to figure the amounts to enter on the  \n(9)  \n(h)Gain or(loss)  \n(d)  \n(e)  \nAdjustments  \nSubtract column (e)  \nlines below.  \nCost  \nProceeds  \nfrom column(d)and  \nto gain or loss from  \nThis fom may be easier to complete if you round off cents to  \n(sales price)  \n(or other basis)  \nForm(s)8949,Part II,  \ncombine the result with  \nwhole dollars.  \nline 2,column(g)  \ncolumn (g)  \n8a Totals for all long-term transactions reported on Form  \n1099-B or Form 1099-DA for which basis was reported  \nto the IRS and for which you have no adjustments (see  \ninstructions).However,if you choose to report all these  \ntransactions on Form 8949,leave this line blank and go  \nto line 8b  \n.......  \n8b Totals for all transactions reported on Form(s)8949  \nwith Box D or BoxJ checked..  ...  \n9 Totals for all transactions reported on Form(s)8949  \nwith BoxE or Box K checked.........  \n10 Totals for all transactions reported on Form(s)8949  \nwith BoxF or Box L checked .........  \n11 Long-term capital gain from installment sales from Form 6252,line 26 or 37.......  \n11  \n12 Long-term capital gain or (loss)from like-kind exchanges from Form 8824 .··....  \n12  \n13 Partnership's share of net long-term capital gain(loss),including specially allocated long-term  \n13  \ncapital gains (losses),from other partnerships,estates,and trusts .·   ······.  \n14 Capital gain distributions (see instructions)............  \n14  \n......  \n15 Net long-term capital gain or (loss).Combine lines 8a through 14 in column (h).Enter here and","cbCailR89Mnz9Cft","https://ap.wps.com/l/cbCailR89Mnz9Cft","pdf",76967,"English","# Part I\n## Short-Term Capital Gains and Losses\n# Part II\n## Long-Term Capital Gains and Losses","[{\"question\":\"What form must be used to list transactions that feed into Schedule D (Form 1065)?\",\"answer\":\"Use Form 8949 to list the partnership’s transactions for the relevant Schedule D lines, then carry the totals into Schedule D (Form 1065).\"},{\"question\":\"How does Schedule D (Form 1065) separate short-term and long-term amounts?\",\"answer\":\"Part I is for short-term capital gains and losses, generally for assets held one year or less, while Part II is for long-term capital gains and losses, generally for assets held more than one year.\"},{\"question\":\"What do Part I and Part II ultimately produce for the partnership’s reporting?\",\"answer\":\"Each part totals the applicable items to arrive at net short-term gain or loss (Part I) and net long-term gain or loss (Part II), then directs where to enter those results on Form 1065, Schedule K or Form 8865, Schedule K.\"}]","Schedule D (Form 1065) - Capital Gains and Losses - Part I & Part II | PDF",1789807419]