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IRS.gov Website
Current Year Tax Map
Publication 225
taxmap/pubs/p225-048.htm#en_us_publink1000218710

Reporting Gains
and Losses(p71)

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.(p71)

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

Form 4797.(p71)

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_publink1000286793

Form 8949. (p72)

rule
Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property.
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.
taxmap/pubs/p225-048.htm#en_us_publink1000218714

Schedule D (Form 1040).(p72)

rule
Use this form to carry over the following gains.
Also use this form to figure the overall gain or loss from transactions reported on Form 8949.
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 32, if you use the cash method of accounting and have not otherwise deducted these losses.