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Federal Free Printable 2018 Schedule D (Form 1041) for 2019 Federal Capital Gains and Losses

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Capital Gains and Losses
2018 Schedule D (Form 1041)

SCHEDULE D (Form 1041) Department of the Treasury Internal Revenue Service Capital Gains and Losses OMB No. 1545-0092 ▶ Attach to Form 1041, Form 5227, or Form 990-T. Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9 and 10. ▶ Go to www.irs.gov/F1041 for instructions and the latest information. 2018 ▶ Employer identification number Name of estate or trust Note: Form 5227 filers need to complete only Parts I and II. 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. (d) Proceeds (sales price) (g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g) (e) Cost (or other basis) (h) Gain or (loss) Subtract column (e) from column (d) and combine the result with column (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 . 1b Totals for all transactions reported on Form(s) 8949 with Box A checked . . . . . . . . . . . . . 2 Totals for all transactions reported on Form(s) 8949 with Box B checked . . . . . . . . . . . . . 3 Totals for all transactions reported on Form(s) 8949 with Box C checked . . . . . . . . . . . . . 4 Short-term capital gain or (loss) from Forms 4684, 6252, 6781, and 8824 . 5 6 Net short-term gain or (loss) from partnerships, S corporations, and other estates or trusts . . . Short-term capital loss carryover. Enter the amount, if any, from line 9 of the 2017 Capital Loss Carryover Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). Enter here and on line 17, column (3) on the back . . . . . . . . . . . . . . . . . . . . . ▶ 7 Part II . . . . . . . 4 . 5 6 ( ) 7 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. (d) Proceeds (sales price) (g) (h) Gain or (loss) Adjustments Subtract column (e) to gain or loss from from column (d) and Form(s) 8949, Part II, combine the result with line 2, column (g) column (g) (e) Cost (or other basis) 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 . 8b Totals for all transactions reported on Form(s) 8949 with Box D checked . . . . . . . . . . . . . 9 Totals for all transactions reported on Form(s) 8949 with Box E checked . . . . . . . . . . . . . 10 Totals for all transactions reported on Form(s) 8949 with Box F checked . . . . . . . . . . . . . . 11 Long-term capital gain or (loss) from Forms 2439, 4684, 6252, 6781, and 8824 . . . . 11 12 Net long-term gain or (loss) from partnerships, S corporations, and other estates or trusts . . . 12 13 Capital gain distributions . . . 13 14 15 Gain from Form 4797, Part I . . . . . . . . . . . . . . . . . . . . . . . . Long-term capital loss carryover. Enter the amount, if any, from line 14 of the 2017 Capital Loss Carryover Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . Net long-term capital gain or (loss). Combine lines 8a through 15 in column (h). Enter here and on line 18a, column (3) on the back . . . . . . . . . . . . . . . . . . . . . ▶ 16 . . . . . . . . . . . . For Paperwork Reduction Act Notice, see the Instructions for Form 1041. . . . . . . . . . . Cat. No. 11376V . . . 14 15 ( ) 16 Schedule D (Form 1041) 2018 Schedule D (Form 1041) 2018 Part III 17 18 a b c 19 Summary of Parts I and II Caution: Read the instructions before completing this part. 17 Net short-term gain or (loss) . . . . . . . . . . Net long-term gain or (loss): Total for year . . . . . . . . . . . . . . . 18a Unrecaptured section 1250 gain (see line 18 of the worksheet.) 18b 28% rate gain . . . . . . . . . . . . . . . 18c Total net gain or (loss). Combine lines 17 and 18a . . ▶ 19 Page (1) Beneficiaries’ (see instr.) (2) Estate’s or trust’s 2 (3) Total Note: If line 19, column (3), is a net gain, enter the gain on Form 1041, line 4 (or Form 990-T, Part I, line 4a). If lines 18a and 19, column (2), are net gains, go to Part V, and don't complete Part IV. If line 19, column (3), is a net loss, complete Part IV and the Capital Loss Carryover Worksheet, as necessary. Part IV 20 a Capital Loss Limitation Enter here and enter as a (loss) on Form 1041, line 4 (or Form 990-T, Part I, line 4c, if a trust), the smaller of: The loss on line 19, column (3) or b $3,000 . . . . . . . . . . . . . . . . . 20 ( ) Note: If the loss on line 19, column (3), is more than $3,000, or if Form 1041, page 1, line 22 (or Form 990-T, line 38), is a loss, complete the Capital Loss Carryover Worksheet in the instructions to figure your capital loss carryover. Part V Tax Computation Using Maximum Capital Gains Rates Form 1041 filers. Complete this part only if both lines 18a and 19 in column (2) are gains, or an amount is entered in Part I or Part II and there is an entry on Form 1041, line 2b(2), and Form 1041, line 22, is more than zero. Caution: Skip this part and complete the Schedule D Tax Worksheet in the instructions if: • Either line 18b, col. (2) or line 18c, col. (2) is more than zero, or • Both Form 1041, line 2b(1), and Form 4952, line 4g are more than zero. Form 990-T trusts. Complete this part only if both lines 18a and 19 are gains, or qualified dividends are included in income in Part I of Form 990-T, and Form 990-T, line 38, is more than zero. Skip this part and complete the Schedule D Tax Worksheet in the instructions if either line 18b, col. (2) or line 18c, col. (2) is more than zero. 21 22 Enter taxable income from Form 1041, line 22 (or Form 990-T, line 38) . Enter the smaller of line 18a or 19 in column (2) but not less than zero . . . . . . . . . 22 23 Enter the estate’s or trust’s qualified dividends from Form 1041, line 2b(2) (or enter the qualified dividends included in income in Part I of Form 990-T) . . . 23 Add lines 22 and 23 . . . . . . . . . . 24 If the estate or trust is filing Form 4952, enter the 25 amount from line 4g; otherwise, enter -0- . . ▶ Subtract line 25 from line 24. If zero or less, enter -0- . . . . . . . 26 Subtract line 26 from line 21. If zero or less, enter -0- . . . . . . . 27 Enter the smaller of the amount on line 21 or $2,600 . . . . . . . 28 Enter the smaller of the amount on line 27 or line 28 . . . . . . . 29 ▶ Subtract line 29 from line 28. If zero or less, enter -0-. This amount is taxed at 0% . . . . . Enter the smaller of line 21 or line 26 . . . . . . . . . . . . 31 Subtract line 30 from line 26 . . . . . . . . . . . . . . . 32 Enter the smaller of line 21 or $12,700 . . . . . . . . . . . . 33 Add lines 27 and 30 . . . . . . . . . . . . . . . . . . 34 Subtract line 34 from line 33. If zero or less, enter -0- . . . . . . . 35 Enter the smaller of line 32 or line 35 . . . . . . . . . . . . 36 ▶ Multiply line 36 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . Enter the amount from line 31 . . . . . . . . . . . . . . . 38 Add lines 30 and 36 . . . . . . . . . . . . . . . . . . 39 Subtract line 39 from line 38. If zero or less, enter -0- . . . . . . . 40 ▶ Multiply line 40 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . Figure the tax on the amount on line 27. Use the 2018 Tax Rate Schedule for Estates and Trusts (see the Schedule G instructions in the instructions for Form 1041) . . 42 Add lines 37, 41, and 42 . . . . . . . . . . . . . . . . . 43 Figure the tax on the amount on line 21. Use the 2018 Tax Rate Schedule for Estates and Trusts (see the Schedule G instructions in the instructions for Form 1041) . . 44 Tax on all taxable income. Enter the smaller of line 43 or line 44 here and on Form 1041, Schedule ▶ G, line 1a (or Form 990-T, line 40) . . . . . . . . . . . . . . . . . . . . . 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 . 21 30 37 41 45 Schedule D (Form 1041) 2018
Extracted from PDF file 2018-federal-1041-schedule-d.pdf, last modified December 2018

More about the Federal 1041 (Schedule D) Corporate Income Tax TY 2018

We last updated the Capital Gains and Losses in December 2018, so this is the latest version of 1041 (Schedule D), fully updated for tax year 2018. You can download or print current or past-year PDFs of 1041 (Schedule D) directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 1041 (Schedule D).

Form Code Form Name
1041 (Schedule I) Alternative Minimum Tax - Estates and Trusts
1041 (Schedule K-1) Beneficiary's Share of Income, Deductions, Credits, etc.
1041 (Schedule J) Accumulation Distribution for Certain Complex Trusts

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 1041 (Schedule D) from the Internal Revenue Service in December 2018.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 1041 (Schedule D)

We have a total of eight past-year versions of 1041 (Schedule D) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 1041 (Schedule D)

2018 Schedule D (Form 1041)

2017 1041 (Schedule D)

2017 Schedule D (Form 1041)

2016 1041 (Schedule D)

2016 Schedule D (Form 1041)

Capital Gains and Losses 2015 1041 (Schedule D)

2015 Schedule D (Form 1041)

Capital Gains and Losses 2014 1041 (Schedule D)

2014 Schedule D (Form 1041)

Capital Gains and Losses 2013 1041 (Schedule D)

2013 Schedule D (Form 1041)

Capital Gains and Losses 2012 1041 (Schedule D)

2012 Schedule D (Form 1041)

Capital Gains and Losses 2011 1041 (Schedule D)

2011 Form 1041 (Schedule D)


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