Where is Schedule D, line 13 instructions

[darvera11]

Line 13 reads "Capital gain distrubutions. See instructions." where are the instructions

[VolvoGirl]

1040 Schedule D

https://www.irs.gov/pub/irs-pdf/f1040sd.pdf

1040 Schedule D instructions

https://www.irs.gov/pub/irs-pdf/i1040sd.pdf

Schedule D line 13 Capital Gains comes from 1099Div box 2a and maybe from a K-1 .

I made a screenshot of 1099Div

[MindyB]

You can find the instructions on the IRS website, here: 2025 Instructions for Schedule D (Form 1040). 

Capital gain distributions are defined on page 2 as "These distributions are paid by a mutual fund (or other regulated investment company) or real estate investment trust from its net realized long-term capital gains. Distributions of net realized short-term capital gains aren’t treated as capital gains. Instead, they are included on Form 1099-DIV as ordinary dividends."