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Internal Revenue Service IRS Tax Form 2005 1065 Schedule D Capital Gains and Losses

Click here to obtain the Internal Revenue Service IRS Tax Form 2005 1065 Schedule D from the Assistance Center

Attach to Form 1065.

Use Schedule D (Form 1065) to report sales or exchanges of capital assets, capital gain distributions, and nonbusiness bad debts. Do not report on Schedule D capital gains (losses) specially allocated to any partners.

Enter capital gains (losses) specially allocated to the partnership as a partner in other partnerships and from estates and trusts on Schedule D, line 4 or 9, whichever applies. Enter capital gains (losses) of the partnership that are specially allocated to partners directly on line 8, 9a, or 11 of Schedule K. See How Income Is Shared Among Partners in the Instructions for Form 1065 for more information.

For more information, see Pub. 544, Sales and Other Dispositions of Assets.

Click here to obtain the Internal Revenue Service IRS Tax Form 2005 1065 Schedule D from the Assistance Center

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