U.S. · Tax forms
Schedule D line 13, capital gain distributions.
Which 1099-DIV boxes go where, and why holding period does not matter.
Line 13 is the total capital gain distributions paid to you in 2025, shown in box 2a of Form 1099-DIV. They are reported here regardless of how long you held the fund or REIT shares. Box 2b, 2c and 2d amounts feed separate worksheets. Line 13 is one of the lines combined into line 15.
Look up a Schedule D line
Result
Schedule D line 13 on the 2025 form
The 2025 form prints this line as: “Capital gain distributions. See the instructions.”
| Line | Meaning | What the IRS says |
|---|---|---|
| Box 2a | Total capital gain distributions | Enter on Schedule D, line 13, regardless of how long you held the investment |
| Box 2b | Unrecaptured section 1250 gain | Include on line 11 of the Unrecaptured Section 1250 Gain Worksheet if you complete line 19 |
| Box 2c | Section 1202 gain | See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions |
| Box 2d | Collectibles (28%) gain | Include on line 4 of the 28% Rate Gain Worksheet if you complete line 18 |
| Short-term | Short-term capital gain distributions | Not capital gains: included on Form 1099-DIV as ordinary dividends |
| Nominee | Distributions that belong to someone else | Report only your share on line 13; attach a statement |
| Line 12 | Net long-term gain from K-1s | Partnerships, S corporations, estates and trusts |
| Line 15 | Net long-term capital gain or (loss) | Combines lines 8a through 14 in column (h) |
Where the number comes from
The instructions describe capital gain distributions as payments by a mutual fund (or other regulated investment company) or a real estate investment trust from its net realized long-term capital gains. Enter the total paid to you during the year on line 13; it is shown in box 2a of Form 1099-DIV. This is true regardless of how long you held your shares. Distributions of net realized short-term capital gains are not treated as capital gains and instead appear on Form 1099-DIV as ordinary dividends.
The other boxes
Box 2b (unrecaptured section 1250 gain) goes on line 11 of the Unrecaptured Section 1250 Gain Worksheet if you complete Schedule D line 19. Box 2c leads to the section 1202 qualified small business stock exclusion rules. Box 2d (collectibles gain) goes on line 4 of the 28% Rate Gain Worksheet if you complete Schedule D line 18. They are covered on the Schedule D line 18 and 19 pages below.
Nominees
If distributions were paid to you but actually belong to someone else, report on line 13 only the amount that belongs to you and attach a statement showing the full amount received and the nominee amount. The Schedule B instructions cover the Forms 1099-DIV and 1096 you must file for the other person.
Worked example
Tara (made-up) has a Form 1099-DIV with box 1a ordinary dividends of $900, box 2a of $350 and box 2b of $40. Line 13 is $350. The $40 in box 2b only matters if she completes line 19 and its worksheet. Her $350 is added in column (h) with her other long-term lines to get line 15, even though she bought the fund 8 months ago.
More Schedule D line pages
Other pages in this set: Schedule D line 15, Schedule D line 16, Schedule D line 18, Schedule D line 19, Schedule D line 21.
Sources
- Instructions for Schedule D (Form 1040) (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule D (Form 1040) 2025: the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition (returns filed in 2026). Line numbers, dollar limits and wording are those printed in the 2025 form and instructions and change by year. Names in worked examples are made up.
Frequently asked questions
What goes on Schedule D line 13?
The total capital gain distributions paid to you in 2025, shown in box 2a of Form 1099-DIV, regardless of how long you held the investment.
Are mutual fund short-term gain distributions on line 13?
No. Distributions of net realized short-term capital gains are included on Form 1099-DIV as ordinary dividends, not as capital gains.
Where do boxes 2b and 2d of Form 1099-DIV go?
Box 2b goes on line 11 of the Unrecaptured Section 1250 Gain Worksheet if you complete line 19. Box 2d goes on line 4 of the 28% Rate Gain Worksheet if you complete line 18.
What if some of the distribution belongs to someone else?
Report on line 13 only the amount that belongs to you and attach a statement showing the full amount and the nominee amount.
Does line 13 feed line 15?
Yes. Line 15 combines lines 8a through 14 in column (h).
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.