16. Reporting Gains and Losses/Cómo Declarar Ganancias y Pérdidas

 

About Form 4797, Sales of Business Property

Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion, or disposition of certain business property and assets.

About Form 6252, Installment Sale Income

Information about Form 6252, Installment Sale Income, including recent updates, related forms and instructions on how to file. Use Form 6252 to report income from an installment sale on the installment method.

About Form 8582, Passive Activity Loss Limitations

Information about Form 8582, Passive Activity Loss Limitations, including recent updates, related forms and instructions on how to file. Form 8582 is used by individuals, estates, and trusts with losses from passive activities to figure the amount of any passive activity loss (PAL) allowed for the current tax year.

About Form 8949, Sales and other Dispositions of Capital Assets

Information about Form 8949, Sales and other Dispositions of Capital Assets, including recent updates, related forms and instructions on how to file. Form 8949 is used to list all capital gain and loss transactions.

About Publication 537, Installment Sales

Publication 537 discusses the general rules that apply to all installment sales (those with one or more payments after the year of the sale). It discusses more complex rules when certain conditions exist or certain types of property are sold. This publication discusses the general rules that apply to using the installment method and more complex rules when certain conditions exist or certain types of property are sold.

About Publication 544, Sales and Other Dispositions of Assets

Information about Publication 544, Sales and Other Dispositions of Assets, including recent updates and related forms. Publication 544 explains the tax rules that apply when you dispose of property. It discusses how to figure gain (loss), whether it is ordinary or capital, how to treat the gain or loss, and how to report gains and losses.

About Publication 550, Investment Income and Expenses

Information about Publication 550, Investment Income and Expenses, including recent updates and related forms. Publication 550 discusses the tax treatment of investment income and expenses.

About Schedule D (Form 1040), Capital Gains and Losses

Information about Schedule D (Form 1040), Capital Gains and Losses, including recent updates, related forms, and instructions on how to file. Use Schedule D to report sales, exchanges or some involuntary conversions of capital assets, certain capital gain distributions, and nonbusiness bad debts.