My son (relatively new to filing his own taxes) just asked if he needed to bother with Schedule D since his only cap gain for all of 2012 was 10 cents as 'cash in lieu' from a stock split a few months ago (I think he has his dividends reinvested and the split didn't like the partial shares). Rounding to the nearest dollar is zero, but is it okay for him to just skip it? I would tend to tell him to ignore it, but he really is trying to be very careful and do everything correctly in the eyes of the IRS.

Thanks!
Anne