- Be sure to make reference, in the body of your business plan, to each appendices item. Don't include a document or other information sources in the appendices just to occupy space. If its needed include it; if it's not needed exclude it. - Be sure to prepare a table of contents for your appendices.
Schedule D for Form 1040. Schedule D for Form 1040 has two pages and three parts. Part I is for short-term gains or losses for assets held for one year of less. Part II is for long-term gains or losses for assets held for more than one year. Part III summarizes all gains and losses to arrive at the sum total to record on Form 1040.
1 Next, you combine the short-term and long-term results on Schedule D. At this point, a loss in one section can offset a gain in the other section. 2  For example, if you have a net short-term loss of $1,000 and a net long-term gain of $1,200, then you'll pay tax on only $200.