SCHEDULE D (FORM 1040) Capital Gains and Losses 2008 Page 2

Summary: This is an example Schedule D (Form 1040), Page 2 with these line items filled out:

Under Part III: Taxable Gain or Deductible Loss:

16. Combine lines 7 and 15 and enter the result. If a loss, go to line 21. If a gain, enter the gain on Form 1040, line 13, and go to line 17 below. 17. If lines 15 and 16 are both gains, go to line 18. If the amounts on line 15 and 16 are not both gains, skip line 18 through 21, and go to line 22. 22. If you have qualified dividends on Form 1040, line 9b, complete Form 1040 through line 43, and complete the Qualified Dividends and Capital Gain Tax Worksheet on page 35 of the Instructions for Form 1040. If you do not have qualified dividends on Form 1040, line 9b, complete the rest of Form 1040.