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SCHEDULE D                                             Capital Gains and Losses                                                          OMB No. 1545-0123
(Form 1120)                   Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC,  
Department of the Treasury                  1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
Internal Revenue Service                    Go to www.irs.gov/Form1120 for instructions and the latest information.                      2024
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—Assets Held One Year or Less
     See instructions for how to figure the amounts to enter on             (d)                 (e)            (g) Adjustments to gain   (h) Gain or (loss) 
     the lines below.                                                     Proceeds              Cost           or loss from Form(s)    Subtract column (e) from 
     This form may be easier to complete if you round off cents to        (sales price)     (or other basis)   8949, Part I, line 2,   column (d) and combine 
     whole dollars.                                                                                                 column (g)         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 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    Unused capital loss carryover (attach computation)               . . . .    .      . . . . .    . .     . .    . . .         6    (                         )

7    Net short-term capital gain or (loss). Combine lines 1a through 6 in column h            . .    . .     . .    . . .         7
Part II   Long-Term Capital Gains and Losses—Assets Held More Than One Year
     See instructions for how to figure the amounts to enter on the         (d)                 (e)            (g) Adjustments to gain   (h) Gain or (loss) 
     lines below.                                                         Proceeds              Cost           or loss from Form(s)    Subtract column (e) from 
     This form may be easier to complete if you round off cents to        (sales price)     (or other basis)   8949, Part II, line 2,  column (d) and combine 
     whole dollars.                                                                                                 column (g)         the result 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   Enter gain from Form 4797, line 7 or 9         .  .  .        .  . . . .    .      . . . . .    . .     . .    . . .         11

12   Long-term capital gain from installment sales from Form 6252, line 26 or 37  .           . .    . .     . .    . . .         12

13   Long-term capital gain or (loss) from like-kind exchanges from Form 8824               . . .    . .     . .    . . .         13

14   Capital gain distributions (see instructions)  .     .        .  . . . .    .      . . . . .    . .     . .    . . .         14

15   Net long-term capital gain or (loss). Combine lines 8a through 14 in column h            . .    . .     . .    . . .         15
Part III  Summary of Parts I and II
16   Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)          . .    . . .         16
17   Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7)             17
18   Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the applicable line on other returns  .                 18
     Note: If losses exceed gains, see Capital Losses in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.                         Cat. No. 11460M                   Schedule D (Form 1120) 2024






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