Use Schedule D (Form 1040) to report the following:
•The sale or exchange of a capital asset (defined on this page) not reported on another form or schedule
•Gains from involuntary conversions (other than from casualty or theft) 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
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