Schedule D
E793278
Schedule D is a U.S. federal income tax form used to report capital gains and losses from the sale or exchange of investments and other capital assets.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Schedule D canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T9339707 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Schedule D Context triple: [Form 1040, hasAttachment, Schedule D]
-
A.
Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
-
B.
Schedule SE (Form 1040)
Schedule SE (Form 1040) is an IRS tax form used by self-employed individuals to calculate and report their self-employment tax, including Social Security and Medicare contributions.
-
C.
Schedule A (Form 1040-NR)
Schedule A (Form 1040-NR) is an attachment used by nonresident alien taxpayers to itemize certain deductions on their U.S. federal income tax return.
-
D.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
-
E.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Schedule D Target entity description: Schedule D is a U.S. federal income tax form used to report capital gains and losses from the sale or exchange of investments and other capital assets.
-
A.
Schedule C (Form 1040)
Schedule C (Form 1040) is an IRS tax form used by sole proprietors and self-employed individuals to report income and expenses from their business.
-
B.
Schedule SE (Form 1040)
Schedule SE (Form 1040) is an IRS tax form used by self-employed individuals to calculate and report their self-employment tax, including Social Security and Medicare contributions.
-
C.
Schedule A (Form 1040-NR)
Schedule A (Form 1040-NR) is an attachment used by nonresident alien taxpayers to itemize certain deductions on their U.S. federal income tax return.
-
D.
Form 1040
Form 1040 is the primary U.S. individual income tax return form used by taxpayers to report their annual income, deductions, and tax liability to the Internal Revenue Service.
-
E.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Internal Revenue Service form
ⓘ
U.S. federal income tax form ⓘ |
| appliesTo |
certain estates and trusts
ⓘ
individual taxpayers ⓘ |
| canReport | capital loss carryovers from prior years ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| determines |
net capital gain
ⓘ
net capital loss ⓘ |
| filedWith |
Form 1040
ⓘ
Form 1040-SR ⓘ |
| format |
electronic form
ⓘ
paper form ⓘ |
| governingBody | Internal Revenue Service ⓘ |
| hasInstructionDocument | Instructions for Schedule D ⓘ |
| hasSection |
long-term capital gains and losses section
ⓘ
short-term capital gains and losses section ⓘ summary of capital gains and losses ⓘ |
| language | English ⓘ |
| legalStatus | mandatory when applicable for U.S. federal income tax filing ⓘ |
| mayAffect | capital gains tax liability ⓘ |
| partOf | U.S. federal individual income tax return ⓘ |
| publishedBy |
U.S. Department of the Treasury
ⓘ
linked to:
United States Department of the Treasury
|
| relatedTo |
Form 8949
ⓘ
capital loss carryover rules ⓘ |
| reports |
long-term capital gains
ⓘ
long-term capital losses ⓘ short-term capital gains ⓘ short-term capital losses ⓘ |
| requires |
adjustments to gain or loss
ⓘ
cost or other basis ⓘ dates of acquisition and sale ⓘ description of capital transactions ⓘ proceeds from sale ⓘ |
| subjectTo |
Internal Revenue Code capital gains provisions
ⓘ
linked to:
Internal Revenue Code
|
| summarizes | capital gain and loss details from Form 8949 ⓘ |
| usedBy |
self-preparing taxpayers
ⓘ
tax professionals ⓘ |
| usedFor |
reporting capital gains
ⓘ
reporting capital losses ⓘ reporting exchanges of capital assets ⓘ reporting gains from sale of bonds ⓘ reporting gains from sale of mutual funds ⓘ reporting gains from sale of other capital assets ⓘ reporting gains from sale of real estate held as an investment ⓘ reporting gains from sale of stocks ⓘ reporting sales of capital assets ⓘ |
| usedIn | calculation of taxable income ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Schedule D Description of subject: Schedule D is a U.S. federal income tax form used to report capital gains and losses from the sale or exchange of investments and other capital assets.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.