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Schedule D Lines 8b, 9 and 10: Long-Term Totals (2025)

Updated October 18, 2026. Quick answer: Lines 8b, 9 and 10 carry the long-term totals from Form 8949, one line for each pair of boxes checked on Part II of that form. Finish Form 8949 first, copy its totals, and figure column (h) as proceeds minus cost plus any adjustments.

Read box by box from the IRS form text: Form 1099-CAP boxes 1 to 5.

What lines 8b, 9 and 10 ask for

Line 8b reads “Totals for all transactions reported on Form(s) 8949 with Box D or Box J checked”, line 9 reads “Totals for all transactions reported on Form(s) 8949 with Box E or Box K checked” and line 10 reads “Totals for all transactions reported on Form(s) 8949 with Box F or Box L checked”. They sit in Part II of Schedule D (Form 1040). The instructions say “Report long-term gains or losses in Part II.” The meaning of each box is on the Form 8949 boxes A to L guide, and the short-term counterparts are at Schedule D lines 1b, 2 and 3.

Do Form 8949 first

“Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D.” The form’s heading repeats the point: “Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.” The mechanics of that form are on the Form 8949 page. Sales that qualify for the shortcut stay off the form and go on Schedule D line 8a instead.

Where the number comes from: column (h)

The instructions say “Figure gain or loss on each line. First, subtract the cost or other basis in column (e) from the proceeds (sales price) in column (d). Then combine the result with any adjustments in column (g). Enter the gain or loss in column (h). Enter negative amounts in parentheses.” Their examples: “Column (d) is $6,000 and column (e) is $2,000. Enter $4,000 in column (h).” “Column (d) is $6,000 and column (e) is $8,000. Enter ($2,000) in column (h).” “Column (d) is $6,000, column (e) is $2,000, and column (g) is ($1,000).”

Special case: a loss that is not deductible

“Report a transaction that results in a nondeductible loss in Part I or Part II of Form 8949 (depending on how long you held the property).” “Unless you received a Form 1099-B or Form 1099-DA for the sale or exchange, check box C or box I at the top of Part I or box F or box L at the top of Part II of Form 8949 (depending on how long you owned the property).” For a long-term holding with no Form 1099-B or Form 1099-DA, that points to box F or box L, which carry to line 10. The wash sale version of an adjustment is on the Form 8949 code W page.

Where it goes next

Lines 8b, 9 and 10 are added into the Part II total. Line 15 is captioned “Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h).” The other Part II lines are at Schedule D lines 11 and 12 and Schedule D lines 13 to 15. Line 15 then joins line 7 on line 16, covered at Schedule D lines 16 and 17.

Edition and line numbers

This page reads the 2025 Schedule D (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are byte-identical to the archived copies and they are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, or 1040-NR.” Schedule D has its own instructions booklet, titled “Instructions for Schedule D (Form 1040)”. Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.

Common mistakes

  • Filling in lines 8b, 9 or 10 before Form 8949 is done. The instructions say “Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D.”
  • Leaving out column (g) adjustments. The instructions say to “combine the result with any adjustments in column (g).”
  • Reporting a long-term holding in Part I. The instructions say “Report long-term gains or losses in Part II.”

Related: Schedule D (Form 1040), Form 8949, Form 8949 boxes A to L, and Form 8949 code W.

Sources

Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.

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