Schedule D-1 (Form 1040) is used as a continuation form for Schedule D. As such, Schedule D-1 is used to report the following:
- The sale or exchange of a capital asset not reported on another form or schedule
- Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit
- Capital gain distributions not reported directly on Form 1040, line 13
- Nonbusiness bad debts


