Use Schedule D (Form 2005 1040) to report the following: 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 2005 1040, line 13. Nonbusiness bad debts. Additional information. See Pub. 544 and Pub. 550 for more details. For a comprehensive filled-in example of Schedule D, see Pub. 550. Availability: Usually ships the next business day. 2005 1040 SCHEDULE D Capital Gains and Losses 2005 1040D$5.95