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Reporting Capital Gains and Losses

Lecture Content Different rules apply to the sale of capital and noncapital assets. Gains and losses on the disposition of personal and investment property are taxed differently than gains and losses on the sale of business property. This lecture covers reporting requirements for dispositions of capital assets on Schedule D and individual transaction reporting on Form 8949. Topics Covered Establishing if the character of gain or loss is short-term or long-term Holding period How to figure gain or loss on the sale of property Seller financing of a contract sale Treatment of capital losses and carryforwards of capital losses Capital gains tax rates Reporting gains from the sale of personal-use property Overview of Form 1099-B - Proceeds From Broker and Barter Exchange Transactions Instructions for completion of Form 8949 - Sales and Other Dispositions of Capital Assets How to complete Schedule D - Capital Gains and Losses How to figure tax using the Capital Gains Tax Worksheet Comprehensive illustration covering the tax mechanics of preparation of Forms 8939, 8949, FinCEN 114, and Schedules B and D Terms of Use or Enrollment Pacific Northwest Tax School's course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students shall have twelve months from date of enrollment in any continuing education course, to successfully complete the course and receive their Certificate of Completion.