2008 Instructions for Schedule D Capital Gains and Losses

This document contains instructions for using Schedule D (Form 1040) 2008 to report the following:
•The sale or exchange of a capital asset not reported on another form or schedule
•Gains from involuntary conversions of capital assets not held for business or profit
•Capital gain distributions not reported directly on Form 1040, line 13 (or effectively
connected capital gain distributions not reported directly on Form 1040NR, line 14)
•Nonbusiness bad debts