Capital Gains

[Johnnie11]

Why are 1099-Div Box 2a Capital Gains Distributions taxed along with Short and Long Term Gains in Boxes A and D.

My simple logic suggests this to be a double count. Can anyone help explain please.

[Anonymous_ · Accepted solution]

Are you referring to Schedule D with respect to "Boxes A and D"?

Capital gain distributions (from your 1099-DIV) are always long-term and appear on Line 13 of your Schedule D.

There is no "double count" with other entries on Schedule D.

[Johnnie11]

Thank you.