2003 Tax Help Archives  
Publication 17 2003 Tax Year

Reporting Gains & Losses

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Important Change for 2003

Lower maximum tax rates on net capital gain. For sales and other dispositions of property after May 5, 2003 (including installment payments received after that date), the maximum tax rates on net capital gain have changed as follows.

  • The 20% and 10% tax rates have been lowered to 15% and 5%, respectively.
  • The 8% tax rate for qualified 5-year gain has been eliminated. Instead, the new 5% rate applies to gain that would have qualified for the 8% rate.

There is no change to the maximum tax rates that apply to collectibles gain, gain on qualified small business stock, and unrecaptured section 1250 gain. Elimination of 18% rate. In 2006, the 20% rate was scheduled to be lowered to 18% for qualified 5-year gain from property with a holding period that began after 2000. The 18% rate and the 5-year holding period have been eliminated. The new 15% rate applies to gain on property held for more than 1 year. Taxpayers who owned certain assets on January 1, 2001, could have elected to treat those assets as sold and repurchased on the same date, if they paid tax for 2001 on any resulting gain. The purpose of the election was to make any future gain on the asset eligible for the 18% rate. That election is irrevocable. Thus, if you made the election, you may not amend your 2001 income tax return to get a refund of the tax you paid on the resulting gain. Qualified dividends. Qualified dividends are subject to the same 5% or 15% maximum tax rate that applies to net capital gain. They should be shown in box 1b of Form 1099–DIV you receive. See chapter 9 for more information.

Introduction

This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Schedule D of Form 1040. The discussion includes:

  • How to report short-term gains and losses,
  • How to report long-term gains and losses,
  • How to figure capital loss carryovers,
  • How to figure your tax using the lower tax rates on a net capital gain, and
  • An illustrated example of how to complete Schedule D.

If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D.

Useful Items - You may want to see:

Publication

  • 537 Installment Sales
  • 544 Sales and Other Dispositions of Assets
  • 550 Investment Income and Expenses

Form (and Instructions)

  • Schedule D (Form 1040)
    Capital Gains and Losses
  • 4797
    Sales of Business Property
  • 6252
    Installment Sale Income
  • 8582
    Passive Activity Loss Limitations

Schedule D

Report capital gains and losses on Schedule D (Form 1040). Enter your sales and trades of stocks, bonds, etc., and real estate (if not required to be reported on another form) on line 1 of Part I or line 8 of Part II, as appropriate. Include all these transactions even if you did not receive a Form 1099–B, Proceeds From Broker and Barter Exchange Transactions, or Form 1099–S, Proceeds From Real Estate Transactions (or substitute statement). You can use Schedule D–1 as a continuation schedule to report more transactions.

Installment sales.

You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. You must report the entire gain in the year of sale (the year in which the trade date occurs).

Passive activity gains and losses.

If you have gains or losses from a passive activity, you may also have to report them on Form 8582. In some cases, the loss may be limited under the passive activity rules. Refer to Form 8582 and its separate instructions for more information about reporting capital gains and losses from a passive activity.

Form 1099–B transactions.

If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099–B or equivalent statement from the broker. Use the Form 1099–B or the equivalent statement to complete Schedule D.

Report the gross proceeds shown in box 2 of Form 1099–B as the gross sales price in column (d) of either line 1 or line 8 of Schedule D, whichever applies. However, if the broker advises you, in box 2 of Form 1099–B, that gross proceeds (gross sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either line 1 or line 8 of Schedule D, whichever applies.

If the net amount is entered in column (d), do not include the commissions and option premiums in column (e).

Form 1099–S transactions.

If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099–S showing the gross proceeds.

Reportable real estate” is defined as any present or future ownership interest in any of the following:

  1. Improved or unimproved land, including air space,
  2. Inherently permanent structures, including any residential, commercial, or industrial building,
  3. A condominium unit and its accessory fixtures and common elements, including land, and
  4. Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code).

A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property.

Your Form 1099–S will show the gross proceeds from the sale or exchange in box 2. Follow the instructions for Schedule D to report these transactions and include them on line 1 or 8 as appropriate.

Reconciling Forms 1099 with Schedule D.

Add the following amounts reported to you for 2003 on Forms 1099–B and 1099–S (or on substitute statements):

  1. Proceeds from transactions involving stocks, bonds, and other securities, and
  2. Gross proceeds from real estate transactions (other than the sale of your main home if you had no taxable gain) not reported on another form or schedule.

If this total is more than the total of lines 3 and 10 of Schedule D, attach a statement to your return explaining the difference.

Sale of property bought at various times.

If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one line in Part I of Schedule D and the long-term gain or loss on one line in Part II. Write “Various” in column (b) for the “Date acquired.” See the Comprehensive Example later in this chapter.

Sale expenses.

Add to your cost or other basis any expense of sale such as brokers' fees, commissions, state and local transfer taxes, and option premiums. Enter this adjusted amount in column (e) of either Part I or Part II of Schedule D, whichever applies, unless you reported the net sales price amount in column (d).

For more information about adjustments to basis, see chapter 14.

Short-term gains and losses.

Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. You report it in Part I of Schedule D. If the amount you report in column (f) and/or column (g) is a loss, show it in parentheses.

You combine your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7b of Schedule D.

Long-term gains and losses.

A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. You report it in Part II of Schedule D. If the amount you report in column (f) or column (g) is a loss, show it in parentheses.

You also report the following in Part II of Schedule D:

  1. Undistributed long-term capital gains from a regulated investment company (mutual fund) or real estate investment trust (REIT),
  2. Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries,
  3. All capital gain distributions from mutual funds and REITs not reported directly on line 10a of Form 1040A or line 13a of Form 1040, and
  4. Long-term capital loss carryovers.

The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (line 16 of Schedule D).

Capital gain distributions only.

You do not have to file Schedule D if all of the following are true.

  1. The only amounts you would have to report on Schedule D are capital gain distributions from box 2a and box 2b of Form 1099–DIV (or substitute statement).
  2. You do not have an amount in box 2c, 2d, 2e, or 2f of any Form 1099–DIV (or substitute statement).
  3. You do not file Form 4952 or, if you do, and the amount on line 4g of that form includes any qualified dividends, that amount also includes all of your net capital gains from the disposition of property held for investment.

If all the above statements are true, report your capital gain distributions directly on line 13a of Form 1040 and check the box on line 13a. Enter post-May 5 capital gain distributions on line 13b. Also, use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax.

You can report your capital gain distributions on line 10a of Form 1040A, instead of on Form 1040, if both of the following are true.

  1. None of the Forms 1099–DIV (or substitute statements) you received have an amount in box 2c, 2d, 2e, or 2f.
  2. You do not have to file Form 1040 for any other capital gains or any capital losses.

Enter post-May 5 capital gain distributions on line 10b.

Total net gain or loss.

To figure your total net gain or loss, combine your net short-term capital gain or loss (line 7b) with your net long-term capital gain or loss (line 16). Enter the result on line 17a, Part III of Schedule D. If your losses are more than your gains, see Capital Losses, next. If both lines 16 and 17a are gains and line 40 of Form 1040 is more than zero, see Capital Gain Tax Rates, later.

Capital Losses

If your capital losses are more than your capital gains, you can claim a capital loss deduction. Report the deduction on line 13a of Form 1040, enclosed in parentheses.

Limit on deduction.

Your allowable capital loss deduction, figured on Schedule D, is the lesser of:

  1. $3,000 ($1,500 if you are married and file a separate return), or
  2. Your total net loss as shown on line 17a of Schedule D.

You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit.

Capital loss carryover.

If you have a total net loss on line 17a of Schedule D that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. If part of the loss is still unused, you can carry it over to later years until it is completely used up.

When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it.

When you carry over a loss, it remains long term or short term. A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains.

Figuring your carryover.

The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of:

  1. Your allowable capital loss deduction for the year, or
  2. Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions.

If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2).

Complete the Capital Loss Carryover Worksheet in Publication 550 to determine the part of your capital loss for 2003 that you can carry over to 2004.

Example.

Bob and Gloria sold securities in 2003. The sales resulted in a capital loss of $7,000. They had no other capital transactions. Their taxable income was $26,000. On their joint 2003 return, they can deduct $3,000. The unused part of the loss, $4,000 ($7,000 - $3,000), can be carried over to 2004.

If their capital loss had been $2,000, their capital loss deduction would have been $2,000. They would have no carryover.

Use short-term losses first.

When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. If you have not reached the limit on the capital loss deduction after using the short-term capital loss, use the long-term capital losses until you reach the limit.

Decedent's capital loss.

A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. The capital loss limits discussed earlier still apply in this situation. The decedent's estate cannot deduct any of the loss or carry it over to following years.

Joint and separate returns.

If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the person who actually had the loss.


Capital Gain Tax Rates

The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. These lower rates are called the maximum capital gain rates.

The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss.

For 2003, the maximum capital gain rates are 5%, 8%, 10%, 15%, 20%, 25%, or 28%. See Table 17–1 for details.

Tip

If you figure your tax using the maximum capital gain rates and the regular tax computation results in a lower tax, the regular tax computation applies.

Example.

All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. Because you are single and your taxable income is $25,000, none of your taxable income will be taxed above the 15% rate. The 28% rate does not apply.

8% rate.

The 10% maximum capital gain rate is lowered to 8% for “qualified 5-year gain.

Qualified 5-year gain.

This is long-term capital gain from the sale of property that you held for more than 5 years and sold before May 6, 2003.

Investment interest deducted.

If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. This is done on lines 24–26 of Schedule D, lines 4–6 of the Qualified Dividends and Capital Gain Tax Worksheet, or lines 3–10 of the Schedule D Tax Worksheet. For more information about the limit on investment interest, see chapter 3 of Publication 550.

Table 17–1. What Is Your Maximum Capital Gain Rate?

IF your net capital gain is from ... THEN your
maximum capital
gain rate is ...
Collectibles gain 28%
Gain on qualified small business stock equal to the section 1202 exclusion 28%
Unrecaptured section 1250 gain 25%
Other gain, 1 and the regular tax rate that would apply is 25% or higher 20% for sales 2 before May 6, 2003
15% for sales 2 after May 5, 2003
Other gain, 1 and the regular tax rate that would apply is lower than 25% 8% or 10% for sales 3 before May 6, 2003
5% for sales 2 after May 5, 2003
1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or
unrecaptured section 1250 gain.
2 The term “sales” includes trades, involuntary conversions, and installment payments received.
3 The 8% rate is only for qualified 5-year gain.

Collectibles gain or loss.

This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year.

Gain on qualified small business stock.

If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude one-half of your gain from income. The taxable part of your gain equal to your section 1202 exclusion is a 28% rate gain. See Gains on Qualified Small Business Stock in chapter 4 of Publication 550.

Unrecaptured section 1250 gain.

Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544.

Using Schedule D.

You apply these rules by using Part IV of Schedule D (Form 1040) to figure your tax. Use Part IV if both of the following are true.

  1. You have a net capital gain. You have a net capital gain if both lines 16 and 17a of Schedule D are gains. (Line 16 is your net long-term capital gain or loss. Line 17a is your net long-term capital gain or loss combined with any net short-term capital gain or loss.)
  2. Your taxable income on Form 1040, line 40, is more than zero.

If you have any collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain, you may have to use the Schedule D Tax Worksheet in the Schedule D instructions to figure your tax. See the directions below line 20 of Schedule D.

See the Comprehensive Example, later, for an example of how to figure your tax on Schedule D using the capital gain rates.

Using the Qualified Dividends and Capital Gain Tax Worksheet.

If you have qualified dividends or capital gain distributions but do not have to file Schedule D (Form 1040), figure your tax using the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040A or Form 1040. For more information, see Capital gain distributions only, earlier.

Comprehensive Example

Emily Jones is single and, in addition to wages from her job, she has income from stocks and other securities. For the 2003 tax year, she had the following capital gains and losses, which she reports on Schedule D. All the Forms 1099 she received showed net sales prices. Her filled-in Schedule D is shown in this chapter.

Capital gains and losses — Schedule D.

Emily sold stock in two different companies that she held for less than a year. In June, she sold 100 shares of Trucking Co. stock that she had bought in February. She had an adjusted basis of $650 in the stock and sold it for $900, for a gain of $250. In July, she sold 25 shares of Computer Co. stock that she bought in June. She had an adjusted basis in the stock of $2,500 and she sold it for $2,000, for a loss of $500. She reports these short-term transactions on line 1 in Part I of Schedule D.

Emily had three other stock sales that she reports as long-term transactions on line 8 in Part II of Schedule D. In February, she sold 60 shares of Car Co. for $2,100. She had inherited the Car Co. stock from her father. Its fair market value at the time of his death was $2,500, which became her basis. Her loss on the sale is $400. Because she had inherited the stock, her loss is a long-term loss, regardless of how long she and her father actually held the stock. She enters the loss in column (f) of line 8.

In June, she sold 500 shares of Furniture Co. stock for $14,000. She had bought 100 of those shares in 1992, for $1,000. She had bought 100 more shares in 1994 for $2,200, and an additional 300 shares in 1997 for $1,500. Her total basis in the stock is $4,700. She has a $9,300 ($14,000 - $4,700) gain on this sale, which she enters in columns (f) and (g) of line 8.

In December, she sold 20 shares of Toy Co. for $4,100. This was qualified small business stock that she had bought in September 1998. Her basis is $1,100, so she has a $3,000 gain which she enters in column (f) of line 8. Because she held the stock more than 5 years, she has a $1,500 section 1202 exclusion. She claims the exclusion on the line below by entering $1,500 as a loss in column (f). She also enters the exclusion as a positive amount on line 2 of the 28% Rate Gain Worksheet.

She received a Form 1099–B (not shown) from her broker for each of these transactions.

Capital loss carryover from 2002.

Emily has a capital loss carryover to 2003 of $800, of which $300 is short-term capital loss, and $500 is long-term capital loss. She enters these amounts on lines 6 and 14 of Schedule D. She also enters the $500 long-term capital loss carryover on line 5 of the 28% Rate Gain Worksheet. Her filled-in 28% Rate Gain Worksheet is shown here.

She kept the completed Capital Loss Carryover Worksheet in her 2002 Schedule D instructions (not shown), so she could properly report her loss carryover for the 2003 tax year without refiguring it.

Tax computation.

Because Emily has gains on both lines 16 and 17a of Schedule D and has taxable income, she goes to Part IV of Schedule D to figure her tax. But because line 20 of Schedule D is more than zero (due to her section 1202 gain from selling qualified small business stock), she must use the Schedule D Tax Worksheet to figure her tax.

After entering the gain from line 17a on line 13 of her Form 1040, she completes the rest of Form 1040 through line 40. She enters the amount from that line, $30,000, on line 1 of the Schedule D Tax Worksheet. After filling out the rest of that worksheet, she figures her tax is $3,651. This is less than the $4,316 tax she would have figured without the capital gain tax rates.

Reconciliation of Forms 1099–B.

Emily makes sure that the total of the amounts reported in column (d) of lines 3 and 10 of Schedule D is not less than the total of the amounts shown on the Forms 1099–B she received from her broker. For 2003, the total is $23,100.

28% Rate Gain Worksheet for Emily Jones—Line 20

Keep for your Records
1. Enter the total of all collectibles gain or (loss) from items you reported on line 8, column (f), of Schedules D and D-1 1. 0  
2. Enter as a positive number the amount of any section 1202 exclusion you reported on line 8, column (f), of Schedules D and D-1 2. 1,500  
3. Enter the total of all collectibles gain or (loss) from Form 4684, line 4 (but only if Form 4684, line 15, is more than zero); Form 6252; Form 6781, Part II; and Form 8824 3.    
4. Enter the total of any collectibles gain reported to you on:
  • Form 1099-DIV, box 2f;
  • Form 2439, box 1f; and
  • Schedule K-1 from a partnership, S corporation, estate, or trust.

Right brace
  4.    
5. Enter your long-term capital loss carryovers from Schedule D, line 14, and Schedule K-1 (Form 1041), line 13c 5. (500)  
6. If Schedule D, line 7b, is a (loss), enter that (loss) here. Otherwise, enter -0- 6. (550)  
7. Combine lines 1 through 6. If zero or less, enter -0-. If more than zero, also enter this amount on Schedule D, line 20 7. 450  

Please click the link to view the image.

Schedule (Form 1040): D, page 1


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Schedule D, page 2

Schedule D Tax Worksheet—Line 53

Keep for your Records
Complete this worksheet only if line 19 or line 20 of Schedule D is more than zero.  
1.   Enter your taxable income from Form 1040, line 40 1.   30,000  
2.   Enter your qualified dividends from Form 1040, line 9b 2.        
3.   Enter the amount from Form 4952, line 4g 3.        
4.   Enter the amount from Form 4952, line 4e* 4.        
5.   Subtract line 4 from line 3. If zero or less, enter -0- 5.        
6.   Subtract line 5 from line 2. If zero or less, enter -0- 6.        
7.   Enter the smaller of line 16 or line 17a of Schedule D 7.   9,350    
8.   Enter the smaller of line 3 or line 4 8.        
9.   Subtract line 8 from line 7. If zero or less, enter -0- 9.   9,350    
10.   Add lines 6 and 9 10.   9,350    
11.   Add lines 19 and 20 of Schedule D 11.   450    
12.   Enter the smaller of line 9 or line 11 12.   450    
13.   Subtract line 12 from line 10. 13.   8,900  
14.   Subtract line 13 from line 1. If zero or less, enter -0-. 14.   21,100  
15.   Enter the smaller of line 1 or:  
    •$56,800 if married filing jointly or qualifying widow(er);  
    •$28,400 if single or married filing separately; or
Right brace
  15.   28,400    
    •$38,050 if head of household.  
16.   Enter the smaller of line 14 or line 15 16.   21,100    
17.   Subtract line 10 from line 1. If zero or less, enter -0- 17.   20,650    
18.   Enter the larger of line 16 or line 17 18.   21,100    
    If lines 15 and 16 are the same, skip lines 19 through 28 and go to line 29. Otherwise, go to line 19.  
19.   Subtract line 16 from line 15 19.   7,300    
20.   Add the amounts on Schedule D, line 17b, and line 6 above 20.   9,050    
21.   Enter the smaller of line 19 or line 20 21.   7,300    
22.   Multiply line 21 by 5% (.05) 22.   365  
    If lines 19 and 21 are the same, skip lines 23 through 28 and go to line 29. Otherwise, go to line 23.  
23.   Subtract line 21 from line 19 23.        
24.   Qualified 5-year gain from the worksheet on page D-10. Also enter on  
    Schedule D, line 35 24.        
25.   Enter the smaller of line 23 or line 24 25.        
26.   Multiply line 25 by 8% (.08) 26.      
27.   Subtract line 25 from line 23 27.        
28.   Multiply line 27 by 10% (.10) 28.      
    If lines 1 and 15 are the same, skip lines 29 through 47 and go to line 48. Otherwise, go to line 29.  
29.   Enter the smaller of line 1 or line 13 29.   8,900    
30.   Enter the amount from line 19 (if line 19 is blank, enter -0-) 30.   7,300    
31.   Subtract line 30 from line 29. If zero or less, enter -0- 31.   1,600    
32.   Add the amounts on Schedule D, line 17b, and line 6 above 32.   9,050    
33.   Enter the amount from line 21 (if line 21 is blank, enter -0-) 33.   7,300    
34.   Subtract line 33 from line 32 34.   1,750    
35.   Enter the smaller of line 31 or line 34 35.   1,600    
36.   Multiply line 35 by 15% (.15) 36.   240  
37.   Subtract line 35 from line 31 37.   0    
38.   Multiply line 37 by 20% (.20) 38.   0  
    If Schedule D, line 19, is zero or blank, skip lines 39 through 44 and go to line 45. Otherwise, go to line 39.  
39.   Enter the smaller of line 9 above or Schedule D, line 19 39.        
40.   Add lines 10 and 18 40.        
41.   Enter the amount from line 1 above 41.        
42.   Subtract line 41 from line 40. If zero or less, enter -0- 42.        
43.   Subtract line 42 from line 39. If zero or less, enter -0- 43.        
44.   Multiply line 43 by 25% (.25) 44.      
    If Schedule D, line 20, is zero or blank, skip lines 45 through 47 and go to line 48. Otherwise, go to line 45.  
45.   Add lines 18, 19, 31, and 43 45.   30,000    
46.   Subtract line 45 from line 1 46.   0    
47.   Multiply line 46 by 28% (.28) 47.   0  
48.   Figure the tax on the amount on line 18. Use the Tax Table or Tax Rate Schedules, whichever applies 48.   2,819  
49.   Add lines 22, 26, 28, 36, 38, 44, 47, and 48 49.   3,424  
50.   Figure the tax on the amount on line 1. Use the Tax Table or Tax Rate Schedules, whichever applies 50.   4,316  
51.   Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 49 or line 50. Also enter this amount on Schedule D, line 53, and Form 1040, line 41 51.   3,424  
             
    *Or, if applicable, the smaller amount entered on the dotted line next to line 4e of Form 4952.        

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