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SCHEDULE D Capital Gains and Losses and Built-in Gains OMB No. 1545-0123
(Form 1120-S) Attach to Form 1120-S.
Department of the Treasury Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
Internal Revenue Service Go to www.irs.gov/Form1120S for instructions and the latest information. 2023
Name Employer identification number
Did the corporation dispose of any investment(s) in a qualified opportunity fund during the tax year? . . . . . . Yes No
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
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 (d) (e) (g) (h) Gain or (loss)
to enter on the lines below. Proceeds Cost Adjustments to Subtract column (e)
(sales price) (or other basis) gain or loss from from column (d) and
This form may be easier to complete if you Form(s) 8949, Part I, combine the result
round off the cents to whole dollars. line 2, column (g) 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 from installment sales from Form 6252, line 26 or 37 . . . . . . . . 4
5 Short-term capital gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . 5
6 Tax on short-term capital gain included on line 23 below . . . . . . . . . . . . . . 6 ( )
7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). Enter here and
on Form 1120-S, Schedule K, line 7 or 10 . . . . . . . . . . . . . . . . . . . 7
Part II Long-Term Capital Gains and Losses—Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts (d) (e) (g) (h) Gain or (loss)
to enter on the lines below. Proceeds Cost Adjustments to Subtract column (e)
(sales price) (or other basis) gain or loss from from column (d) and
This form may be easier to complete if you Form(s) 8949, Part II, combine the result
round off the cents to whole dollars. line 2, column (g) with column (g)
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 from installment sales from Form 6252, line 26 or 37 . . . . . . . . 11
12 Long-term capital gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . . 12
13 Capital gain distributions (see instructions) . . . . . . . . . . . . . . . . . . . 13
14 Tax on long-term capital gain included on line 23 below . . . . . . . . . . . . . . 14 ( )
15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Enter here and
on Form 1120-S, Schedule K, line 8a or 10 . . . . . . . . . . . . . . . . . . . 15
For Paperwork Reduction Act Notice, see the Instructions for Form 1120-S. Cat. No. 11516V Schedule D (Form 1120-S) 2023
