Schedule D Capital Gains and Losses

SCHEDULE D
(Form 1065)
Department of the Treasury
Internal Revenue Service

Capital Gains and Losses
a

OMB No. 1545-0099

Name of partnership

Part I

2010

a Attach to Form 1065. a See separate instructions.
Use Schedule D-1 to list additional transactions for lines 1 and 7.

Employer identification number

Short-Term Capital Gains and Losses—Assets Held One Year or Less

(a) Description of property
(Example: 100 shares
of “Z” Co.)

(b) Date acquired
(month, day, year)

(c) Date sold
(month, day, year)

(d) Sales price
(see instructions)

(e) Cost or other basis
(see instructions)

(f) Gain or (loss)
Subtract (e) from (d)

1

2

Enter short-term capital gain or (loss), if any, from Schedule D-1, line 2

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2

3

Short-term capital gain from installment sales from Form 6252, line 26 or 37 .

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3

4

Short-term capital gain (loss) from like-kind exchanges from Form 8824 .

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4

5

Partnership’s share of net short-term capital gain (loss), including specially allocated shortterm capital gains (losses), from other partnerships, estates, and trusts . . . . . . .

5

Net short-term capital gain or (loss). Combine lines 1 through 5 in column (f). Enter here and
on Form 1065, Schedule K, line 8 or 11 . . . . . . . . . . . . . . . . . .

6

6

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Part II Long-Term Capital Gains and Losses—Assets Held More Than One Year
(a) Description of property
(Example: 100 shares
of “Z” Co.)

(b) Date acquired
(month, day, year)

(c) Date sold
(month, day, year)

(d) Sales price
(see instructions)

(e) Cost or other basis
(see instructions)

(f) Gain or (loss)
Subtract (e) from (d)

7

8

Enter long-term gain or (loss), if any, from Schedule D-1, line 8 .

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8

9

Long-term capital gain from installment sales from Form 6252, line 26 or 37 .

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9

10

Long-term capital gain (loss) from like-kind exchanges from Form 8824

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10

11

Partnership’s share of net long-term capital gain (loss), including specially allocated long-term
capital gains (losses), from other partnerships, estates, and trusts . . . . . . . . .

11

12

Capital gain distributions .

12

13

Net long-term capital gain or (loss). Combine lines 7 through 12 in column (f). Enter here
and on Form 1065, Schedule K, line 9a or 11 . . . . . . . . . . . . . . . .

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For Paperwork Reduction Act Notice, see the Instructions for Form 1065.

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Cat. No. 11393G

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Schedule D (Form 1065) 2010