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Massachusetts Long-Term Capital Gains and Losses Excluding Collectibles
Extracted from PDF file 2023-massachusetts-schedule-d.pdf, last modified June 2023Long-Term Capital Gains and Losses Excluding Collectibles
FIRST NAME M.I. LAST NAME SOCIAL SECURITY NUMBER Note: If you are reporting capital gains on installment sales that occurred during January 1, 1996 through December 31, 2002, do not file Schedule D. Instead, you must file Schedule D-IS, Installment Sales. If you are reporting an installment sale occurring on or after January 1, 2003, report those gains on Schedule D. Schedule D-IS can be downloaded from DOR’s website at mass.gov/dor. Schedule D Long-Term Capital Gains and Losses Excluding Collectibles and pre-1996 installment sales. 2023 If showing a loss, mark an X in box at left 1 Enter amounts from U.S. Schedule D, lines 8a and 8b, col. h. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 0 2 Enter amount from U.S. Schedule D, line 9, col. h. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0 0 3 Enter amount from U.S. Schedule D, line 10, col. h. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 0 0 4 Enter amount from U.S. Schedule D, line 11, col. h. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 0 0 5 6 Enter amount from U.S. Schedule D, line 12, col. h. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 0 0 Enter amount from U.S. Schedule D, line 13, col. h. If U.S. Schedule D not filed, enter the amount from U.S. Form 1040, line 7. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 0 0 7 Massachusetts long-term capital gains and losses from U.S. Form 4797, Part II (not included in lines 1 through 6). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 0 0 8 Massachusetts carryover losses from prior years (from 2022 Schedule D, line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 0 0 9 Combine lines 1 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 0 0 10 a. Massachusetts adjustments. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 0 0 b. Part-Year/Nonresidents only. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b 0 0 c. Combine lines 10a and 10b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10c 0 0 Massachusetts capital gains and losses. Subtract line 10c from line 9. See instructions . . . . . . . . . . . . . . . . . . . . . . 11 0 0 Long-term gains on collectibles and pre-1996 installment sales. See instructions. Also enter amount in Schedule B, Part 2, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 0 0 13 Subtotal. Subtract line 12 from line 11. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 0 0 14 15 Capital losses applied against capital gains. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 0 0 Subtotal. If line 13 is greater than 0, subtract line 14 from line 13. If line 13 is less than 0, combine lines 13 and 14. If line 15 is a loss, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 0 0 16 Long-term capital losses applied against interest and dividends (from worksheet). Not more than $2,000 . . . . . . . . . . . . 16 0 0 17 Subtotal. Combine line 15 and line 16. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 0 0 18 Allowable deductions from your trade or business (from Schedule C-2). See instructions . . . . . . . . . . . . . . . . . . . . . . . . 18 0 0 19 Subtotal. Subtract line 18 from line 17. Not less than 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 0 0 20 Excess exemptions (from worksheet), only if single, head of household or married filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 0 0 21 22 Taxable long-term capital gains. Subtract line 20 from line 19. Not less than 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 0 0 Tax on long-term capital gains. Multiply line 21 by .05 and enter the result here and in Form 1, line 24 or Form 1-NR/PY, line 28. Note: If choosing the optional 5.85% tax rate, multiply line 21 by .0585 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 0 0 Massachusetts available losses for carryover. Enter the amount from Schedule D, line 17, only if it is a loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 0 0 11 12 23
Schedule D
More about the Massachusetts Schedule D Individual Income Tax TY 2023
We last updated the Long-Term Capital Gains and Losses Excluding Collectibles in February 2024, so this is the latest version of Schedule D, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule D directly from TaxFormFinder. You can print other Massachusetts tax forms here.
Related Massachusetts Individual Income Tax Forms:
TaxFormFinder has an additional 126 Massachusetts income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Massachusetts Schedule D.
| Form Code | Form Name |
|---|---|
| Schedule DI | Dependent Information |
| Schedule DRE | Disclosure of Disregarded Entity |
| Schedule D-IS | Long-Term Capital Gains and Losses Excluding Collectibles |
| Schedule D-Personal | Long-Term Capital Gains and Losses Excluding Collectibles |
View all 127 Massachusetts Income Tax Forms
Form Sources:
Massachusetts usually releases forms for the current tax year between January and April. We last updated Massachusetts Schedule D from the Department of Revenue in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Massachusetts Schedule D
We have a total of thirteen past-year versions of Schedule D in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Schedule D
'11
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