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IRS.gov Website
Publication 225
taxmap/pubs/p225-048.htm#en_us_publink1000218710

Reporting Gains 
and Losses(p72)

rule
You will have to file one or more of the following forms to report your gains or losses from involuntary conversions.
taxmap/pubs/p225-048.htm#en_us_publink1000218711

Form 4684.(p72)

rule
Use this form to report your gains and losses from casualties and thefts.
taxmap/pubs/p225-048.htm#en_us_publink1000218712

Form 4797.(p72)

rule
Use this form to report involuntary conversions (other than from casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Also use this form if you have a gain from a casualty or theft on trade, business or income-producing property held for more than 1 year and you have to recapture some or all of your gain as ordinary income.
taxmap/pubs/p225-048.htm#en_us_publink1000218713

Schedule A (Form 1040).(p72)

rule
Use this form to deduct your losses from casualties and thefts of personal-use property and income-producing property, that you reported on Form 4684. But see Schedule L (Form 1040A or 1040) for an exception.
taxmap/pubs/p225-048.htm#en_us_publink1000218714

Schedule D (Form 1040).(p72)

rule
Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property. Also, carry over the following gains to Schedule D.
taxmap/pubs/p225-048.htm#en_us_publink1000218715

Schedule F (Form 1040).(p72)

rule
Use this form to deduct your losses from casualty or theft of livestock or produce bought for sale under Other expenses in Part II, line 34, if you use the cash method of accounting and have not otherwise deducted these losses.
taxmap/pubs/p225-048.htm#en_us_publink1000218716

Schedule L (Form 1040A or 1040).(p72)

rule
Use this form instead of Schedule A (Form 1040) if you are deducting a net disaster loss that occurred in 2008 or 2009 as part of your standard deduction. Such a loss is deductible in 2010 if you were not sure whether part of the loss would be reimbursed in the year it occurred and you became reasonably certain in 2010 that that part will not be reimbursed.