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2025›Instructions for Form 8949

General Instructions

2025 Inst 8949 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

File Form 8949 with the Schedule D for the return you are filing. This includes Schedule D of Forms 1040, 1040-SR, 1041, 1065, 8865, 1120, 1120-S, 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, and certain Forms 990-T.

Complete Form 8949 before you complete lines 1b, 2, 3, 8b, 9, or 10 of Schedule D.

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▸Contents — 2025 Inst 8949 (PDF)

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