Schedule D (Form 1120-S) 2025: Capital Gains and Losses and Built-In Gains
Schedule D (Form 1120-S) is the IRS form titled “Capital Gains and Losses and Built-In Gains.” It is a schedule filed with Form 1120-S.
Form Details
- Tax Year
- 2025
- Revision
- 2025
- Pages
- 2
- File Size
- 84 KB (PDF)
- Due Date
- March 16, 2026 (with Form 1120-S) — extended: September 15, 2026
- Filed With
- Form 1120-S
- Category
- Business — S Corporations
Due dates are for calendar-year filers, as published by the IRS for the 2025 tax year; a weekend or legal holiday moves a due date to the next business day.
Who Uses Schedule D (Form 1120-S)
S corporations and their shareholders.
Zentavos can prepare and e-file this for you
A tax professional prepares and reviews your federal return — with Schedule D (Form 1120-S) when your return needs it — and files it electronically with the IRS.
See Tax PrepFrequently Asked Questions
Download the blank Schedule D (Form 1120-S) PDF from this page. It is the official IRS file, delivered from IRS.gov — Zentavos does not change it. You can also find it on the IRS's page for Schedule D (Form 1120-S).
Yes. This is the 2025 revision of Schedule D (Form 1120-S), the version for tax year 2025.
Yes. Zentavos prepares and e-files federal tax returns for individuals and businesses, including the forms and schedules each return needs. If Schedule D (Form 1120-S) is part of your filing, our team can prepare it with your return — see Tax Prep to get started.