This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Use Schedule D (Form 1040) to report the following.
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The sale or exchange of a capital asset (defined on this page) not reported on another form or schedule.
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Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit.
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Capital gain distributions not reported directly on Form 1040, line 13, or Form 1040NR, line 14.
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Nonbusiness bad debts.
Additional information.
See Pub. 544 and Pub. 550 for more details. For a comprehensive filled-in example of Schedule D, see Pub. 550.