Other Items Related to Form 8949
Form 990-T, Exempt Organization Business Income Tax Return
Exempt organizations use to this form to report unrelated business income, figure and report unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain, request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
This form reports proceeds from brokers and barter exchanges to IRS and seller.
Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.
Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
Use Form 2439 to provide shareholders the amount of undistributed long-term capital gains.
Form 4684, Casualties and Thefts
Use Form 4684 to report gains and losses from casualties and thefts. Attach Form 4684 to your tax return.
Form 4797, Sales of Business Property
Use this form to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gain or loss for partners and S corporation shareholders and the computation of recapture amounts under sections 179 and 280F(b)(2).
Form 6252, Installment Sale Income
Generally, use this form to report income from casual sales during this tax year of real or personal property (other than inventory) if you will receive any payments in a tax year after the year of sale.
Form 6781, Gains and Losses From Section 1256 Contracts and Straddles
Use this form to report any gain or loss on section 1256 contracts under the mark-to-market rules, and gains and losses under section 1092 from straddle positions.
Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of this form to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.
Form 8949, Sales and Other Dispositions of Capital Assets
Use this form to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.
Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.
Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.
Publication 551, Basis of Assets
This publication discusses basis, the amount of your investment in property for tax purposes. It discusses cost basis, adjusted basis, and basis other than cost.
Schedule D (Form 1040), Capital Gains and Losses
Use this schedule to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.
Schedule D (Form 1041), Capital Gains and Losses
Use this schedule to report gains and losses from the sale or exchange of capital assets by an estate or trust.
Schedule D (Form 1065), Capital Gains and Losses
Use this schedule to report sales or exchanges of capital assets, capital gain distributions, and nonbusiness bad debts.
Schedule D (Form 1120), Capital Gains and Losses
Use this schedule to report sales and exchanges of capital assets and gains on distributions to shareholders of appreciated capital assets.
Schedule D (Form 1120-S), Capital Gains and Losses and Built-In Gains
Corporations that elect to be S corporations use this schedule to report capital gains and losses, sales or exchanges of capital assets, and gains on distributions to shareholders of appreciated capital assets.