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California California Capital Gain or Loss Adjustment
Extracted from PDF file 2025-california-form-540-nr-schedule-d.pdf, last modified November 2025California Capital Gain or Loss Adjustment
TAXABLE YEAR 2025 California Capital Gain or Loss Adjustment SCHEDULE Name(s) as shown on return 1 a (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price f (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price e (d) Loss If (c) is more than (b), subtract (b) from (c) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price d (c) Cost or other basis (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price c SSN or ITIN (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price b D (540) Do not complete this schedule if all of your California gains (losses) are the same as your federal gains (losses). (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price For Privacy Notice, get FTB 1131 EN-SP. (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) 7761253 (e) Gain If (b) is more than (c), subtract (c) from (b) Schedule D (540) 2025 Side 1 g (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price h (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price m (d) Loss If (c) is more than (b), subtract (b) from (c) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price l (c) Cost or other basis (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price k (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price j (d) Loss If (c) is more than (b), subtract (b) from (c) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price i (c) Cost or other basis (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price Side 2 Schedule D (540) 2025 (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) 7762253 (e) Gain If (b) is more than (c), subtract (c) from (b) n (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price o (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price t (d) Loss If (c) is more than (b), subtract (b) from (c) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price s (c) Cost or other basis (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price r (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price q (d) Loss If (c) is more than (b), subtract (b) from (c) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price p (c) Cost or other basis (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) 7763253 (e) Gain If (b) is more than (c), subtract (c) from (b) Schedule D (540) 2025 Side 3 u (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price v (c) Cost or other basis (d) Loss If (c) is more than (b), subtract (b) from (c) (e) Gain If (b) is more than (c), subtract (c) from (b) (a) Description of property (example: 100 shares of “Z” Co.) (b) Sales price (c) Cost or other basis (d) Loss (e) Gain If (c) is more than (b), subtract (b) from (c) If (b) is more than (c), subtract (c) from (b) (d) Loss (e) Gain 2 Net gain or (loss) shown on California Schedule(s) K-1 (100S, 541, 565, and 568) . . . . . . . . . . . . . . . . . . . . . . . . . 3 Capital gain distributions (federal Form 1099-DIV, box 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Total 2025 gains from all sources. Add column (e) amounts of line 1, line 2, and line 3 . . . . . . . . . . . . . . . . . . 4 5 2025 loss. Add column (d) amounts of line 1 and line 2. . . . . . . . . . . . . 5( ) 6 California capital loss carryover from 2024, if any. See instructions . . . . 6( ) 7 Total 2025 loss. Add line 5 and line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7( ) 8 Net gain or (loss). Combine line 4 and line 7. If a loss, go to line 9. If a gain, go to line 10 . . . . . . . . . . . . . . . . 8 9 If line 8 is a loss, enter the smaller of: a the loss on line 8. b $3,000 ($1,500 if married/RDP filing separately). See instructions . . 9 ( 10 Enter the gain or (loss) from federal Form 1040 or 1040-SR, line 7a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Enter the California gain from line 8 or (loss) from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 a If line 10 is more than line 11, enter the difference here and on Schedule CA (540), Part I, Section A, line 7a, column B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a b If line 10 is less than line 11, enter the difference here and on Schedule CA (540), Part I, Section A, line 7a, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b Side 4 Schedule D (540) 2025 7764253 )
2025 California Form Schedule 540 D California Capital Gain or Loss Adjustment
More about the California Form 540-NR Schedule D Individual Income Tax TY 2025
This form is to be filled in with the price of any property placed in service of the taxable year this form is due.
We last updated the California Capital Gain or Loss Adjustment in January 2026, so this is the latest version of Form 540-NR Schedule D, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 540-NR Schedule D directly from TaxFormFinder. You can print other California tax forms here.
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File Now with TurboTaxRelated California Individual Income Tax Forms:
TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form 540-NR Schedule D.
| Form Code | Form Name |
|---|---|
| Form 540-NR | California Nonresident or Part-Year Resident Income Tax Return |
| Form 540-NR Schedule CA | California Adjustments - Nonresidents and Part-Year Residents |
| Form 540-NR Schedule CA INS | Forms & Instructions for Schedule CA (540NR) |
| 540-NR Schedule S | Other State Tax Credit (Nonresidents) |
| Form 540-NR Short | California Nonresident or Part-Year Resident Income Tax Return (Short) |
| Form 540-NR Schedule P | Alternative Minimum Tax and Credit Limitations - Nonresidents |
| 540-NR Tax Table | Tax Table for 540-NR Tax Return |
| 540-NR INS | 540-NR Nonresident or Part-Year Resident Booklet - Forms & Instructions |
View all 175 California Income Tax Forms
Form Sources:
California usually releases forms for the current tax year between January and April. We last updated California Form 540-NR Schedule D from the Franchise Tax Board in January 2026.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of California Form 540-NR Schedule D
We have a total of fifteen past-year versions of Form 540-NR Schedule D in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form 540-NR Schedule D
2025 California Form Schedule 540 D California Capital Gain or Loss Adjustment
2024 Form 540-NR Schedule D
2024 Schedule D (540) California Capital Gain or Loss Adjustment
2023 Form 540-NR Schedule D
2023 Schedule D (540) California Capital Gain or Loss Adjustment
2022 Form 540-NR Schedule D
2022 Schedule D (540) California Capital Gain or Loss Adjustment
2021 Form 540-NR Schedule D
2021 Schedule D (540) California Capital Gain or Loss Adjustment
2020 Form 540-NR Schedule D
2020 Schedule D (540NR) California Capital Gain or Loss Adjustment
2019 Form 540-NR Schedule D
2019 Schedule D (540NR) California Capital Gain or Loss Adjustment
2018 Form 540-NR Schedule D
2018 Schedule D (540NR) - California Capital Gain or Loss Adjustment
2017 Form 540-NR Schedule D
2017 Schedule D (540NR) - California Capital Gain or Loss Adjustment
2016 Form 540-NR Schedule D
2016 Schedule D (540NR) -- California Capital Gain or Loss Adjustment
2015 Form 540-NR Schedule D
2015 Schedule D (540NR) -- California Capital Gain or Loss Adjustment
2014 Form 540-NR Schedule D
2014 Schedule D (540NR) -- California Capital Gain or Loss Adjustment
2013 Form 540-NR Schedule D
2013 Schedule D (540NR) -- California Capital Gain or Loss Adjustment
2012 Form 540-NR Schedule D
2012 Schedule D (540NR) -- California Capital Gain or Loss Adjustment
2011 Form 540-NR Schedule D
2011 Schedule D (540NR) -- California Capital Gain or Loss Adjustment
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