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Form 1040 (Schedule D) AR: What You Should Know

In the 'Form or Schedule Number' section, enter the form number, a description of the form, and the line number by which to enter the line. Ohio Department of Taxation 2021 Guidebooks: Taxable and Non-taxable Capital Gains (Forms 8283 and 4659) 2022 Guidebooks: Taxable and Non-taxable Capital Gains (Forms 8283 and 4659) 2021/2022 Forms: Taxable and Non-taxable Capital Gains (Forms 8283 and 4659) A capital gain is a gain or loss on sale or exchange of property held for at least a full year, subject to certain limits. Capital gains are generally taxed at lower rates than other income. Taxpayers can offset capital gain income with income subject to the 8.35 percent rate or by subtracting the amount from adjusted gross income.

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