Federal housing law
Form 1120 (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
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120sd.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
SCHEDULE D (Form 1120)
Department of the Treasury Internal Revenue Service
Capital Gains and Losses¶
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC,
1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
Go to www.irs.gov/Form1120 for instructions and the latest information.
OMB No. 1545-0123
2025¶
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.
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) 2025 Created 2/14/25