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Federal housing law

Form 1065 (Schedule D) — Capital Gains and Losses

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1065sd.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE D (Form 1065)

Department of the Treasury Internal Revenue Service

Capital Gains and Losses

Attach to Form 1065 or Form 8865. Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.

Go to www.irs.gov/Form1065 for instructions and the latest information.

OMB No. 1545-0123

Exceptions & meaning →

2025

Name of partnership Employer identification number

Did the partnership 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 to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.		 (d)
Proceeds
(sales price)		 (e)
Cost
(or other basis)		 (g)
Adjustments
to gain or loss from
Form(s) 8949, Part I,
line 2, column (g)		 (h) Gain or (loss)
Subtract column (e)
from column (d) and
combine the result with
column (g)
1a




Totals for all short-term transactions reported on Form
1099-B or Form 1099-DA 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
.
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1bTotals for all transactions reported on Form(s) 8949
withBox Aor** Box G**checked
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2 Totals for all transactions reported on Form(s) 8949
withBox Bor** Box H**checked
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3 Totals for all transactions reported on Form(s) 8949
withBox Cor** Box I**checked .
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.
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
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.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 5
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 6
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
**6 **Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
**7 Net short-term capital gain or (loss).**Combine lines 1a through 6 in column (h). Enter here and
on Form 1065, Schedule K, line 8 or 11; or Form 8865, Schedule K, line 8 or 11 .
.
.
.
.
.

 7
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.		 (d)
Proceeds
(sales price)		 (e)
Cost
(or other basis)		 (g)
Adjustments
to gain or loss from
Form(s) 8949, Part II,
line 2, column (g)		 (h) Gain or (loss)
Subtract column (e)
from column (d) and
combine the result with
column (g)
8a




Totals for all long-term transactions reported on Form
1099-B or Form 1099-DA 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
.
.
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.
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.
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8bTotals for all transactions reported on Form(s) 8949
withBox Dor** Box J**checked .
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.
9 Totals for all transactions reported on Form(s) 8949
withBox Eor** Box K**checked .
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.
10Totals for all transactions reported on Form(s) 8949
withBox For** Box L**checked .
.
.
.
.
.
.
.
.
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.		 (d)
Proceeds
(sales price)		 (e)
Cost
(or other basis)		 (g)
Adjustments
to gain or loss from
Form(s) 8949, Part I,
line 2, column (g)		 (h) Gain or (loss)
Subtract column (e)
from column (d) and
combine the result with
column (g)
11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 12
11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
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.
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.
.
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.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 13
11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
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.
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.
.
.
.
.
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.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 14
11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 11
Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
.
.
.
.
.
.
12
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
.
.
.
.
.
.
.
13Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts .
.
.
.
.
.
.
.
.
.
14
Capital gain distributions (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**15 Net long-term capital gain or (loss).**Combine lines 8a through 14 in column (h). Enter here and
on Form 1065, Schedule K, line 9a or 11; or Form 8865, Schedule K, line 9a or 11 .
.
.
.
.		 15

For Paperwork Reduction Act Notice, see the Instructions for Form 1065. Cat. No. 11393G Schedule D (Form 1065) 2025 Created 3/17/25

Exceptions & meaning →

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