Sale of Property, Gain or Loss

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Forms and Instructions

Relevant Forms

Form 1040 (Schedule D) Capital Gains and Losses

1040 (Schedule D) Instructions for Schedule D (Form 1040), Capital Gains and Losses

Form 6781 Gains and Losses From Section 1256 Contracts and Straddles


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Sale of Property

Gain on sale or trade of depreciable property. Your gain from the sale or trade of property to a related party...

Publication 17 - Your Federal Income Tax (For Individuals) - Sale of Property

Losses on sales or trades of property. You cannot deduct a loss on the sale or trade of property, other than...

Publication 17 - Your Federal Income Tax (For Individuals) - Sale of Property

How To Figure Gain or Loss. You figure gain or loss on a sale or trade of property by comparing the amount...

Publication 17 - Your Federal Income Tax (For Individuals) - Capital Gains and Losses

Capital or Ordinary Gain or Loss. If you have a taxable gain or a deductible loss from a transaction, it may...

Publication 17 - Your Federal Income Tax (For Individuals) - Reporting Gains and Losses

Reporting Gains and Losses. This chapter discusses how to report capital gains and losses from sales, exchanges,...

Publication 17 - Your Federal Income Tax (For Individuals) - When To Report Gains and Losses

When To Report Gains and Losses. Gains. If you receive an insurance or other reimbursement that is more than...

Publication 17 - Your Federal Income Tax (For Individuals) - How To Report Gains and Losses

How To Report Gains and Losses. Use Form 4684 to report a gain or a deductible loss from a casualty or theft....

Publication 225 - Farmer's Tax Guide - Gains and Losses

Determining Gain or Loss. You usually realize a gain or loss when you sell or exchange property. If the amount...

Publication 225 - Farmer's Tax Guide - Ordinary or Capital Gain or Loss

Ordinary or Capital Gain or Loss. Generally, you will have a capital gain or loss if you sell or exchange...

Publication 225 - Farmer's Tax Guide - Ordinary or Capital Gain or Loss

Figuring Net Gain or Loss. The totals for short-term capital gains and losses and the totals for long-term...

Publication 225 - Farmer's Tax Guide - Dispositions of Property Used in Farming

Section 1231 Gains and Losses. Section 1231 gains and losses are the taxable gains and losses from section...

Publication 225 - Farmer's Tax Guide - Casualties, Thefts, and Condemnations

When Loss Is Deductible. Generally, you can deduct casualty losses that are not reimbursable only in the tax...

Publication 225 - Farmer's Tax Guide - Postponing Gain

How To Postpone Gain. You postpone reporting your gain by reporting your choice on your tax return for the...

Publication 225 - Farmer's Tax Guide - Reporting Gains and Losses

Reporting Gains and Losses. You will have to file one or more of the following forms to report your gains...

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - How Do I Figure a Gain or Loss?

Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital...

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Where Do I Report Gains and Losses?

Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated....

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Self-Employment (SE) Tax

Gain or Loss. Do not include in earnings subject to SE tax a gain or loss from the disposition of property...

Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens

Real Property Gain or Loss. Gains and losses from the sale or exchange of U.S. real property interests (whether...

Publication 544 - Sales and other Dispositions of Assets - Gain or Loss

Gain or Loss. Publication. 523Selling Your Home537Installment Sales547Casualties, Disasters, and Thefts550Investment...

Publication 544 - Sales and other Dispositions of Assets - Gain or Loss

Gain or Loss From Sales and Exchanges. You usually realize gain or loss when property is sold or exchanged....

Publication 544 - Sales and other Dispositions of Assets - Involuntary Conversions

Reporting a Condemnation Gain or Loss. Generally, you report gain or loss from a condemnation on your return...

Publication 544 - Sales and other Dispositions of Assets - Involuntary Conversions

Gain or Loss From Condemnations. If your property was condemned or disposed of under the threat of condemnation,...

Publication 544 - Sales and other Dispositions of Assets - Ordinary or Capital Gain or Loss

Ordinary or Capital Gain or Loss. You must classify your gains and losses as either ordinary or capital (and...

Publication 544 - Sales and other Dispositions of Assets - Ordinary or Capital Gain or Loss for Business Property

Section 1231 Gains and Losses. Section 1231 gains and losses are the taxable gains and losses from section...

Publication 544 - Sales and other Dispositions of Assets - Reporting Gains and Losses

Reporting Gains and Losses. This chapter explains how to report capital gains and losses and ordinary gains...

Publication 544 - Sales and other Dispositions of Assets - Schedule D (Form 1040)

Net Gain or Loss. The totals for short-term capital gains and losses and the totals for long-term capital...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - Figuring a Gain

How To Postpone a Gain. You postpone reporting your gain from a casualty or theft by reporting your choice...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - When To Report Gains and Losses

When To Report Gains and Losses. Gains. If you receive an insurance or other reimbursement that is more than...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - How To Report Gains and Losses

How To Report Gains and Losses. How you report gains and losses depends on whether the property was business,...

Publication 550 - Investment Income and Expenses - How To Figure Gain or Loss

How To Figure Gain or Loss. You figure gain or loss on a sale or trade of property by comparing the amount...

Publication 550 - Investment Income and Expenses - Related Party Transactions

Gain on Sale or Trade of Depreciable Property. Your gain from the sale or trade of property to a related party...

Publication 550 - Investment Income and Expenses - Related Party Transactions

Losses on Sales or Trades of Property. You cannot deduct a loss on the sale or trade of property, other than...

Publication 550 - Investment Income and Expenses - Capital Gains and Losses

Capital or Ordinary Gain or Loss. If you have a taxable gain or a deductible loss from a transaction, it may...

Publication 550 - Investment Income and Expenses - Capital Gains and Losses

Short-Term or Long-Term Capital Gain or Loss. As a general rule, you determine whether you have short-term...

Publication 550 - Investment Income and Expenses - Capital Gains and Losses

How To Report Gains and Losses (Form 6781). Report each position (whether or not it is part of a straddle)...

Publication 564 - Mutual Fund Distributions - Sales, Exchanges, and Redemptions

How To Figure Net Gain or Loss. Separate your short-term gains and losses from your long-term gains and losses...

Frequently Asked Questions

FAQ - Capital Gains, Losses/Sale of Home

How do I figure the cost basis of stock that has split, giving me more of the same stock, so I can figure my...

FAQ - Sale or Trade of Business, Depreciation, Rentals

What forms do we file to report a loss on the sale of a rental property? The loss on the sale of rental property...