Which of the following must corporations file for reporting capital gains?

The correct answer is Form 8949 because it is specifically designed for reporting capital gains and losses for individuals and corporations in the United States. Corporations must utilize this form to report the sale or exchange of capital assets, including stocks, bonds, and real estate. Form 8949 allows corporations to detail each transaction, providing information such as the acquisition date, sale date, and the proceeds from the sale, which are necessary components for accurately calculating capital gains or losses.

Form 1120 is utilized by corporations for their income tax return, detailing their overall income, deductions, and credits but does not specifically focus on capital gains reporting. Form 1065 is meant for partnerships and is used to report the income, deductions, gains, and losses from the operation of the partnership, which is not relevant to corporations. Lastly, Form 1040 is an individual tax return form and would not be applicable for corporate filing. Thus, Form 8949 is the required choice for corporations looking to report capital gains.