Section 14. Fiduciary Income Tax Returns›3.24.14 Fiduciary Income Tax Returns
Section 10 Form 1041 (Schedule D and Form 8949) (Program 11900, 11901 and 11902)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Form 1041 Schedule D and Form 8949 Section 10 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section No.
SECT:
Press
(2)
Dispose of Any Investments Check Box
CKBX
Enter the numeric digit from the Checkbox on Schedule D, as follows:
Enter 1 - If Yes box is checked.
Enter 2 - If No box is checked.
Enter 3 - If both boxes are checked.
Enter 0 - If Blank.
(3)
Short-Term 1A Sales Price
L1A(D) $
Enter the amount from Part I, Line 1a, Column (d).
(4)
Short-Term 1A Cost or Other Basis
L1A(E) $
Enter the amount from Part I, Line 1a, Column (e).
(5)
Short-Term 1B Sales Price
L1B(D) $
Enter the amount from Part I, Line 1b, Column (d).
(6)
Short-Term 1B Cost or Other Basis
L1B(E) $
Enter the amount from Part I, Line 1b, Column (e).
(7)
Short-Term 1B Adjustments
L1B(G) $
Enter the amount from Part I, Line 1b, Column (g).
(8)
Short-Term 2 Sales Price
L2D $
Enter the amount from Part I, Line 2, Column (d).
(9)
Short-Term 2 Cost or Other Basis
L2E $
Enter the amount from Part I, Line 2, Column (e).
(10)
Short-Term 2 Adjustments
L2G $
Enter the amount from Part I, Line 2, Column (g).
(11)
Short-Term 3 Sales Price
L3D $
Enter the amount from Part I, Line 3, Column (d).
(12)
Short-Term 3 Cost or Other Basis
L3E $
Enter the amount from Part I, Line 3, Column (e).
(13)
Short-Term 3 Adjustments
L3G $
Enter the amount from Part I, Line 3, Column (g).
(14)
Short-Term Capital Gain/Loss
LN4 $
Enter the amount from Line 4.
(15)
Net Short-Term Gain/Loss Partnership/S Corp
LN5 $
Enter the amount from Line 5.
(16)
Long-Term 8A Sales Price
L8A(D) $
Enter the amount from Part II, Line 8a, Column (d).
(17)
Long-Term 8A Cost or Other Basis
L8A(E) $
Enter the amount from Part II, Line 8a, Column (e).
(18)
Long-Term 8B Sales Price
L8B(D) $
Enter the amount from Part II, Line 8b, Column (d).
(19)
Long-Term 8B Cost or Other Basis
L8B(E) $
Enter the amount from Part II, Line 8b, Column (e).
(20)
Long-Term 8B Adjustments
L8B(G) $
Enter the amount from Part II, Line 8b, Column (g).
(21)
Long-Term 9 Sales Price
L9D $
Enter the amount from Part II, Line 9, Column (d).
(22)
Long-Term 9 Cost or Other Basis
L9E $
Enter the amount from Part II, Line 9, Column (e).
(23)
Long-Term 9 Adjustments
L9G $
Enter the amount from Part II, Line 9, Column (g).
(24)
Long-Term 10 Sales Price
10D $
Enter the amount from Part II, Line 10, Column (d).
(25)
Long-Term 10 Cost or Other Basis
10E $
Enter the amount from Part II, Line 10, Column (e).
(26)
Long-Term 10 Adjustments
10G $
Enter the amount from Part II, Line 10, Column (g).
(27)
Long-Term Capital Gain/Loss
L11 $
Enter the amount from Part II, Line 11.
(28)
Net Long-Term Capital Gain/Loss Partnership/S Corp
L12 $
Enter the amount from Part II, Line 12.
(29)
Capital Gain Distribution
L13 $
Enter the amount from Part II, Line 13.
(30)
Net Long-Term Capital Gain/Loss
L16 $
Enter the amount from Part II, Line 16.
(31)
Net Short-Term Gain/Loss
L17 $
Enter the amount from Page 2, Part III, Column 2, Line 17.
(32)
Net Long-Term Gain/Loss Total for Year
L18A $
Enter the amount from Page 2, Part III, Column 2, Line 18a.
(33)
Un-Recaptured Sect. 1250 Gain
L18B $
Enter the amount from Page 2, Part III, Column 2, Line 18b.
(34)
28% Rate Gain
L18C $
Enter the amount from Page 2, Part III, Column 2, Line 18c.
(35)
Total Net Gain/Loss
L19 $
Enter the amount from Page 2, Part III, Column 2, Line 19.
(36)
Add Lines 37, 41, and 42
L43 $
Enter the amount from Page 2, Part V, Line 43.
(37)
Z Code EIN
ZPTI 1A
Enter the EIN from Form 8949, Part I, Line 1, Column (a).
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