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Hawaii Free Printable Schedule D Form N-40 Rev 2018 Capital Gains and Losses for 2019 Hawaii Capital Gains & Losses (Form N-40)

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Capital Gains & Losses (Form N-40)
Schedule D Form N-40 Rev 2018 Capital Gains and Losses

SCHEDULE D FORM N-40 (REV. 2018) Capital Gains and Losses 2018 Attach this Schedule to Fiduciary Income Tax Return (Form N-40) Name of Estate or Trust PART I Clear Form STATE OF HAWAII—DEPARTMENT OF TAXATION Federal Employer Identification Number Short-term Capital Gains and Losses — Assets Held One Year or Less (a) Description of property (Example, 100 shares 7% preferred of “Z” Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold (d) Gross sales (Mo., day, yr.) price (e) Cost or other basis, as adjusted, plus expense of sale (see Instructions) (f) Gain or (loss) (Col. (d), minus col. (e)) 1 Short-term capital gain or (loss) from federal Forms 4684, 6252, 6781, and 8824........................................................ Net short-term gain or (loss) from partnerships, S Corporations, and other estates or trusts....................................... Short-term gain from stock acquired through stock options from qualified high technology businesses....................... Short-term capital loss carryover from 2017 Schedule D, line 30.................................................................................. 2 3 4 5 6 Net short-term gain or (loss), (combine lines 1 through 5). Enter here and on line 15 below................................. ä 6 2 3 4 5 PART II ( ) ( ) Long-term Capital Gains and Losses — Assets Held More Than One Year 7 8 9 10 11 12 13 14 Long-term capital gain or (loss) from federal Forms 2439, 4684, 6252, 6781, and 8824............................................... Net long-term gain or (loss) from partnerships, S Corporations, and other estates or trusts......................................... Capital gain distributions................................................................................................................................................ Enter the gain, if applicable, from Schedule D-1, Part I, line 8 or 10.............................................................................. Long-term gain from stock acquired through stock options from qualified high technology businesses........................ Long-term capital loss carryover from 2017 Schedule D, line 37................................................................................... 8 9 10 11 12 13 Net long-term gain or (loss), (combine lines 7 through 13). Enter here and on line 16 below................................ ä 14 PART III Summary of Parts I and II (a) Beneficiaries (b) Fiduciary ( ) ( ) (c) Total 15 Net short-term gain or (loss) from line 6, above................................ 15 16 Net long-term gain or (loss) from line 14, above............................... 16 17 Total net gain or (loss), (combine lines 15 and 16)........................ ä 17 If line 17, column (c), is a net gain, enter the gain on Form N-40, line 6. If lines 16 and 17, column (b), are net gains, go to Part VI, and DO NOT complete Parts IV and V. If line 17, column (c), is a net (loss), complete Parts IV and V, as necessary. SCHEDULE D N40SCHD_I 2018A 01 VID01 ID NO 01 (FORM N-40) SCHEDULE D (FORM N-40) (REV. 2018) PART IV PAGE 2 Computation of Capital Loss Limitation 18 Enter here and enter as a (loss) on Form N-40, line 6, the smaller of: (i) The net loss on line 17, column (c); or (ii) $3,000.................................................................................................................................................................... 18 ( ) If the net loss on line 17, column (c) is more than $3,000, OR if the taxable income on line 22, page 1, of Form N-40 is zero or less, complete Part V to determine your capital loss carryover. PART V Computation of Capital Loss Carryovers From 2018 to 2019 Section A. — Computation of Carryover Limit 19 20 21 22 Enter the taxable income or (loss) for 2018 from Form N-40, line 22............................................................................. Enter the loss from line 18 as a positive amount............................................................................................................ Enter the amount from Form N-40, line 20..................................................................................................................... Adjusted taxable income (combine lines 19, 20, and 21, but not less than zero)........................................................... 19 20 21 22 23 Enter the lesser of line 20 or line 22............................................................................................................................... 23 Section B. — Short-Term Capital Loss Carryover (Complete this section only if there is a loss shown on line 6 and line 17, column (c).) 24 Enter the loss shown on line 6 as a positive amount...................................................................................................... 25 Enter the gain, if any, shown on line 14. (If that line is blank or shows a loss, enter zero)............................................. 26 Enter the amount from line 23........................................................................................................................................ 24 25 26 27 Add lines 25 and 26........................................................................................................................................................ 27 28 Line 24 minus line 27. If zero or less, enter zero. This is your short-term capital loss carryover from 2018 to 2019. If this is the final return of the trust or decedent’s estate, also enter on line 8b, Schedule K-1 (Form N-40).................. 28 Section C. — Long-Term Capital Loss Carryover (Complete this section only if there is a loss shown on line 14 and line 17, column (c).) 29 30 31 32 Enter the loss shown on line 14 as a positive amount.................................................................................................... Enter the gain, if any, shown on line 6 (If that line is blank or shows a loss, enter zero)............................................... Enter the amount from line 23........................................................................................................................................ Enter the amount from line 24........................................................................................................................................ 29 30 31 32 33 Line 31 minus line 32. If zero or less, enter zero............................................................................................................ 33 34 Add lines 30 and 33........................................................................................................................................................ 34 35 Line 29 minus line 34. If zero or less, enter zero. This is your long-term capital loss carryover from 2018 to 2019. If this is the final return of the trust or decedent’s estate, also enter on line 8c, Schedule K-1 (Form N-40).................. 35 PART VI 36 37a b c 38 39 40 41 42 43 44 45 Tax Computation Using Maximum Capital Gains Rate (Complete this part only if lines 16 and 17, column (b) are net capital gains.) Enter your taxable income from Form N-40, line 22....................................................................................................... Net capital gain taxable to the estate or trust. Enter the smaller of line 16 or 17, column (b)....................................... If you completed Form N-158, enter the amount from Form N-158, line 4e................................................................... Line 37a minus line 37b. If zero or less, enter zero........................................................................................................ Line 36 minus line 37c. If zero or less, enter zero.......................................................................................................... Enter the greater of line 38 or $20,000.......................................................................................................................... Tax on amount on line 39. If line 39 is $20,000, enter $1,128.00................................................................................... Line 36 minus line 39. If zero or less, enter zero here and on line 42. Also, enter this amount on Form N-40, Schedule G, line 1(a)........................................................................................ Multiply the amount on line 41 by 7.25% (.0725)........................................................................................................... Maximum capital gains tax. Add lines 40 and 42........................................................................................................... Regular tax on amount on line 36 above (see Form N-40, Schedule G, line 1, instructions)......................................... Enter the smaller of line 43 or line 44 here and also on Form N-40, Schedule G, line 1 and check the “Schedule D (Form N-40)” box....................................................................................................................... 36 37a 37b 37c 38 39 40 41 42 43 44 45
Extracted from PDF file 2018-hawaii-form-n-40-sch-d.pdf, last modified September 2003

More about the Hawaii Form N-40 Sch. D Corporate Income Tax TY 2018

We last updated the Capital Gains & Losses (Form N-40) in February 2019, so this is the latest version of Form N-40 Sch. D, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form N-40 Sch. D directly from TaxFormFinder. You can print other Hawaii tax forms here.

Related Hawaii Corporate Income Tax Forms:

TaxFormFinder has an additional 164 Hawaii income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Hawaii Form N-40 Sch. D.

Form Code Form Name
Form N-40 Fiduciary Income Tax Return (Rev. 2016)
Form N-40 Sch. K1 Beneficiary's Share of Income, Deductions, Credits, etc
Form N-40 Sch. J Trust Allocation of an Accumulation Distribution
Form N-40 T Allocation of Estimated Tax Payments To Beneficiaries
Form N-405 Tax on Accumulation Distribution of Trusts

Download all HI tax forms View all 165 Hawaii Income Tax Forms


Form Sources:

Hawaii usually releases forms for the current tax year between January and April. We last updated Hawaii Form N-40 Sch. D from the Department of Taxation in February 2019.

Show Sources >

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 Hawaii Form N-40 Sch. D

We have a total of seven past-year versions of Form N-40 Sch. D in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form N-40 Sch. D

Schedule D Form N-40 Rev 2018 Capital Gains and Losses

2017 Form N-40 Sch. D

Schedule D Form N-40 Rev 2017 Capital Gains and Losses

2016 Form N-40 Sch. D

Schedule D Form N-40 Rev 2016 Capital Gains and Losses

Forms 2015 2015 Form N-40 Sch. D

Schedule D Form N-40 Rev 2015 Capital Gains and Losses

Forms 2014 2014 Form N-40 Sch. D

Schedule D Form N-40 Rev 2014 Capital Gains and Losses

Forms 2010 2012 Form N-40 Sch. D

Schedule D Form N-40 Rev 2010 Capital Gains and Losses

Forms 2010 2011 Form N-40 Sch. D

Schedule D Form N-40 Rev 2010 Capital Gains and Losses


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