Table of Contents

• Capital Gains and Losses
  • Introduction
  • What's New
• General Instructions
  • Other Forms You May Have To File
  • Capital Asset
  • Basis and Recordkeeping
  • Short Term or Long Term
  • Capital Gain Distributions
  • Sale of Your Home
  • Partnership Interests
  • Capital Assets Held for Personal Use
  • Capital Losses
  • Nondeductible Losses
  • Items for Special Treatment
  • Wash Sales
  • Traders in Securities
    • Mark-To-Market Election for Traders
  • Short Sales
  • Gain or Loss From Options
  • Undistributed Capital Gains
  • Installment Sales
  • Demutualization of Life Insurance Companies
  • Exclusion of Gain on Qualified Small Business (QSB) Stock
    • Empowerment Zone Business Stock
    • Pass-Through Entities
    • How To Report
  • Rollover of Gain From QSB Stock
  • Rollover of Gain From Empowerment Zone Assets
  • Exclusion of Gain From DC Zone Assets
  • Exclusion of Gain From Qualified Community Assets
  • Rollover of Gain From Publicly Traded Securities
  • Rollover of Gain From Stock Sold to ESOPs or Certain Cooperatives
• Specific Instructions
  • Form 8949
    • Column (a)—Description of Property
    • Column (b)—Code
    • Column (c)—Date Acquired
    • Column (d)—Date Sold
    • Column (e)—Sales Price
    • Column (f)—Cost or Other Basis
  • Column (g)—Adjustments to Gain or Loss
  • Schedule D
    • Rounding Off to Whole Dollars
    • Lines 1, 2, 3, 8, 9, and 10, column (h)—Gain or Loss
  • Line 18
  • Line 19
    • Instructions for the Unrecaptured Section 1250 Gain Worksheet
  • Line 21