Basis

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Forms and Instructions

Relevant Forms

Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

Form 1040 (Schedule D) Capital Gains and Losses

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

Form 1041 (Schedule D) Capital Gains and Losses

Form 1065 (Schedule D) Capital Gains and Losses

1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses

Form 1120 (Schedule D) Capital Gains and Losses

1120 (Schedule D) Instructions for Schedule D (Form 1120), Capital Gains and Losses

Form 1120-S (Schedule D) Capital Gains and Losses and Built-in Gains

1120-S (Schedule D) Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains

Form 4684 Casualties and Thefts

4684 Instructions for Form 4684, Casualties and Thefts

Form 4797 Sales of Business Property

4797 Instructions for Form 4797, Sales of Business Property

Form 6252 Installment Sale Income

Form 8282 Donee Information Return (Sale, Exchange or Other Disposition of Donated Property)

Form 8283 Noncash Charitable Contributions

8283 Instructions for Form 8283, Noncash Charitable Contributions

Form 8308 Report of a Sale or Exchange of Certain Partnership Interests

Form 8939 Allocation of Increase in Basis for Property Acquired From a Decedent

8939 Instructions for Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent


Publications

Related Publications

Publication 551 Basis of Assets

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Nondividend Distributions

Basis. Your basis in stock or stock rights received in a taxable distribution is their fair market value when...

Publication 17 - Your Federal Income Tax (For Individuals) - Basis Other Than Cost

Other basis. There are other ways to figure the basis of stocks or bonds depending on how you acquired them....

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

Adjustments to basis. If you have a casualty or theft loss, you must decrease your basis in the property by...

Publication 225 - Farmer's Tax Guide - Basis of Assets

Basis of Assets. Your basis is the amount of your investment in property for tax purposes. Use basis to figure...

Publication 530 - Tax Information for Homeowners - Basis

Basis. Basis is your starting point for figuring a gain or loss if you later sell your home, or for figuring...

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

Adjustments to Basis. If you have a casualty or theft loss, you must decrease your basis in the property by...

Publication 946 - How to Depreciate Property - What Is the Basis of Your Depreciable Property?

Other Basis. Other basis usually refers to basis that is determined by the way you received the property....

Frequently Asked Questions