Introduction to Schedule D Self-Study


This course helps tax professionals gain a basic knowledge and understanding of Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses, for individual taxpayers. It starts with basis and the disposition of a capital asset, then continues with the tax treatment of capital gains and losses, including the net investment income tax and the §121 exclusion of gain from sale of principal residence.


Upon completion of this course, you will be able to:

  • Identify sales that are reported on Form 8949 and Schedule D (Form 1040)
  • Calculate the adjusted basis of capital assets
  • Determine whether the holding period of an asset is short-term or long-term
  • Summarize the tax treatment of capital losses
  • Apply the appropriate tax rates to capital gains
  • Analyze if the net investment income tax applies
  • Compute the §121 exclusion of gain from sale of principle residence

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.


Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

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