SCHEDULE D
(Form 1040)
Department of the Treasury
Internal Revenue Service
Capital Gains and Losses
Attach to Form 1040, 1040-SR, or 1040-NR.
Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
Go to www.irs.gov/ScheduleD for instructions and the latest information.
OMB No. 1545-0074
2025
Attachment
Sequence No. 12
Your social security number
Did you dispose of any investment(s) in a qualified opportunity fund during the tax year? ☐ Yes ☐ No
If "Yes," attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I
Short-Term Capital Gains and Losses—Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars.
(g)
Adjustments
Form(s) 8949, Part I, line 2, col. (g)
(h)
Gain or (loss)
Subtract (e) from (d) and combine result with (g)
1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b .
412,500
388,200
—
24,300
1b Totals for all transactions reported on Form(s) 8949 with Box A checked . . . . . . . . . . . .
96,800
104,500
(1,200)
(8,900)
2 Totals for all transactions reported on Form(s) 8949 with Box B checked . . . . . . . . . . . .
58,200
61,000
—
(2,800)
3 Totals for all transactions reported on Form(s) 8949 with Box C checked . . . . . . . . . . . .
Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . .
4
Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . .
6
( )
Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back . . .
7
12,600
Part II
Long-Term Capital Gains and Losses—Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the lines below. This form may be easier to complete if you round off cents to whole dollars.
(g)
Adjustments
Form(s) 8949, Part II, line 2, col. (g)
(h)
Gain or (loss)
Subtract (e) from (d) and combine result with (g)
8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b .
1,240,000
1,180,500
—
59,500
8b Totals for all transactions reported on Form(s) 8949 with Box D checked . . . . . . . . . . . .
318,400
342,000
(4,100)
(27,700)
9 Totals for all transactions reported on Form(s) 8949 with Box E checked . . . . . . . . . . . .
204,000
188,000
—
16,000
10 Totals for all transactions reported on Form(s) 8949 with Box F checked . . . . . . . . . . . .
Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss) from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . .
11
Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
Capital gain distributions. See the instructions . . . . . . . . . . . . . . . . . . . . . . . . .
13
Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover Worksheet in the instructions . . . . . . . . . . . . . . . . . .
14
( )
Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then, go to Part III on the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
47,800
For Paperwork Reduction Act Notice, see your tax return instructions.Cat. No. 11338HSchedule D (Form 1040) 2025