WASHINGTON STATE DEPARTMENT OF REVENUE
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• You will need the federal net long term capital gains/losses from your federal income tax return. This information is
located on Schedule D.
• From the gains/losses detail entered on Form 8949, determine which items are not allocated to Washington state.
If you have loss carryforward on your federal return, determine what is not allocated to Washington state.
• The remaining should be long term capital gains/losses allocated to Washington state.