Where Do I Report Gains & Losses?

Report gains and losses from the following dispositions on the forms indicated. The instructions for the forms explain how to fill them out.

Dispositions of business property and depreciable property. Use Form 4797. If you have a taxable gain, you may also have to use Schedule D (Form 1040).

Like-kind exchanges. Use Form 8824, Like-Kind Exchanges. You may also have to use Form 4797 and Schedule D (Form 1040).

Installment sales. Use Form 6252, Installment Sale Income. You may also have to use Form 4797 and Schedule D (Form 1040).

Casualties and thefts. Use Form 4684, Casualties and Thefts. You may also have to use Form 4797.

Condemned property. Use Form 4797. You may also have to use Schedule D (Form 1040).

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