Sale of Property, Gain or Loss

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Sale of Property, Gain or Loss

Forms

Publications

FAQs


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 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 1099-S Proceeds from Real Estate Transactions (Info Copy Only)

1099-S Instructions for Form 1099-S, Proceeds From Real Estate Transactions

1099 General Instructions General Instructions for Forms 1097, 1099, 1098, 3921, 3922, 5498, and W-2G

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 4797 Sales of Business Property

4797 Instructions for Form 4797, Sales of Business Property

Form 6781 Gains and Losses From Section 1256 Contracts and Straddles


Publications

Related Publications

Publication 523 Selling Your Home

Links Inside Publications

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

Sale of property. If you later sell or dispose of property changed to business or rental use, the basis you...

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) - Sale of Property

Sale of Property. Reminder. Foreign income. If you are a U.S. citizen who sells property located outside the...

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 - 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 - 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 - Reporting Gains and Losses

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

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)...

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...