@gagan5987 @NCperson Note at the top of the Schedule D worksheet on page D-16 of the Schedule D instructions it provides information on when to use the Schedule D Worksheet, the Qualified Dividends and Capital Gains Worksheet or neither.
Complete this worksheet only if line 18 or line 19 of Schedule D is more than zero and lines 15 and 16 of Schedule D are gains or if you file Form 4952 and you have an amount on line 4g, even if you don’t need to file Schedule D. Otherwise, complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Forms 1040 and 1040-SR, line 16 (or in the instructions for Form 1040-NR, line 16) to figure your tax. Before completing this worksheet, complete Form 1040, 1040-SR, or 1040-NR through line 15.
Exception: Don’t use the Qualified Dividends and Capital Gain Tax Worksheet or this worksheet to figure your tax if:
• Line 15 or line 16 of Schedule D is zero or less and you have no qualified dividends on Form 1040, 1040-SR, or 1040-NR, line 3a;
or
• Form 1040, 1040-SR, or 1040-NR, line 15, is zero or less.
Instead, see the instructions for Forms 1040 and 1040-SR, line 16 (or Form 1040-NR, line 16).
If the QDCG Worksheet is required that is available on the Form 1040 Instructions on page 36 - https://www.irs.gov/pub/irs-pdf/i1040gi.pdf#page=36
