skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 537
Installment Sales
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

What Is an Installment Sale?

General Rules

Figuring Installment Sale Income
Reporting Installment Sale Income

Other Rules

Electing Out of the Installment Method
Payments Received or Considered Received
Escrow Account
Depreciation Recapture Income
Sale to a Related Person
Like-Kind Exchange
Contingent Payment Sale
Single Sale of Several Assets
Sale of a Business
Unstated Interest and Original Issue Discount (OID)
Disposition of an Installment Obligation
Repossession
Interest on Deferred Tax

Reporting an Installment Sale

How To Get Tax Help