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Allowable capital gains exclusion smaller of line 12 or line 13. Enter here and on line 50 Sch. I Form 1040N or line 9 Form 1041N Part-year residents do not include this amount on line 59 Sch. III Form 1040N. Total capital gain available for exclusion line 10 plus line 11. Limitation on capital gains exclusion see instructions. 15 Capital gains exclusion deferred to next year line 12 minus line 14. / 8-449-2003 INSTRUCTIONS DEFINITIONS CAPITAL STOCK is common or preferred stock and may be...

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