Information about Form 6781, Gains and Losses From Section 1256 Contracts and Straddles, including recent updates, related forms and instructions on how to file. 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.
Information about Form 8824, Like-Kind Exchanges, including recent updates, related forms and instructions on how to file. 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.
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. The subtotals from this form will then be carried over to Schedule D (Form 1040), where gain or loss will be calculated in aggregate.