In the United States, IRS Form 1040, line 6 is for Capital Gains. The instructions on the form say:
Capital gain or (loss). Attach Schedule D if required. If not required, check here
In order to determine whether Schedule D must be filed, I consult the Instructions for Schedule 1040, where on page 27 the condition is found:
If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.
However in the following paragraphs an exception is provided to this condition:
You don’t have to file Form 8949 or Schedule D if you aren’t deferring any capital gain by investing in a qualified opportunity zone fund and both of the following apply. 1. You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements); and 2. None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain
No further instructions are provided on how to complete line 6. What goes into line 6 if the exception applies? Would one just add up all amounts from all forms 1099-DIV, box 2a?