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Forms and Instructions

Relevant Forms

Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

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Form 1040 (Schedule D) Capital Gains and Losses

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1040 (Schedule D) Instructions for Schedule D (Form 1040), Capital Gains and Losses

Index for these Instructions

HTML Instructions

Form 1041 (Schedule D) Capital Gains and Losses

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Form 1065 (Schedule D) Capital Gains and Losses

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1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses

Form 1120 (Schedule D) Capital Gains and Losses

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1120 (Schedule D) Instructions for Schedule D (Form 1120), Capital Gains and Losses

Form 1120-S (Schedule D) Capital Gains and Losses and Built-in Gains

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1120-S (Schedule D) Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains

Form 4684 Casualties and Thefts

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4684 Instructions for Form 4684, Casualties and Thefts

Form 4797 Sales of Business Property

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4797 Instructions for Form 4797, Sales of Business Property

Form 6252 Installment Sale Income

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Form 8282 Donee Information Return (Sale, Exchange or Other Disposition of Donated Property)

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Form 8283 Noncash Charitable Contributions

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8283 Instructions for Form 8283, Noncash Charitable Contributions

Form 8308 Report of a Sale or Exchange of Certain Partnership Interests

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Publications

Related Publications

Publication 551 Basis of Assets

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Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Nondividend Distributions

Basis. Your basis in stock or stock rights received in a taxable distribution is their fair market value when...

Publication 17 - Your Federal Income Tax (For Individuals) - Basis Other Than Cost

Other basis. There are other ways to figure the basis of stocks or bonds depending on how you acquired them....

Publication 17 - Your Federal Income Tax (For Individuals) - How To Report Gains and Losses

Adjustments to basis. If you have a casualty or theft loss, you must decrease your basis in the property by...

Publication 225 - Farmer's Tax Guide - Basis of Assets

Basis of Assets. Your basis is the amount of your investment in property for tax purposes. Use basis to figure...

Publication 530 - Tax Information for Homeowners - Basis

Basis. Basis is your starting point for figuring a gain or loss if you later sell your home, or for figuring...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - How To Report Gains and Losses

Adjustments to Basis. If you have a casualty or theft loss, you must decrease your basis in the property by...

Frequently Asked Questions

FAQ - Capital Gains, Losses/Sale of Home

What is the basis of property received as a gift? To figure the basis of property you receive as a gift, you...

FAQ - Capital Gains, Losses/Sale of Home

I have investment property. Can you explain the term basis of assets? Basis is your investment in property...

FAQ - Capital Gains, Losses/Sale of Home

How do I figure the cost basis of stock that has split, giving me more of the same stock, so I can figure my...

FAQ - Capital Gains, Losses/Sale of Home

How do I figure the cost basis when the shares I'm selling were purchased at various times and at different...

FAQ - Capital Gains, Losses/Sale of Home

How do I compute the basis for stock I sold, when I received the stock over several years through a dividend...

FAQ - Capital Gains, Losses/Sale of Home

How do I calculate the average basis for the sale of mutual fund shares? In order to figure your gain or loss...

FAQ - Capital Gains, Losses/Sale of Home

How does the return of principal payments affect my cost basis when I sell mutual funds? Unlike a dividend...

FAQ - Sale or Trade of Business, Depreciation, Rentals

I have a home office. Can I deduct expenses like mortgage, utilities, etc., but not deduct depreciation so...

Related Topic Links

Adjusted Basis and Installment Sale Income (Gain on Sale)

Allocating the Basis

Bargain Purchases

Basis Adjustment

Basis for Depreciation

Basis in Bad Debt Required

Basis of Depreciable Property

Basis of Inherited Property

Basis of Investment Property

Basis of Partner's Interest

Basis of Property

Basis of Property Changed to Rental Use

Basis of Property Received

Basis of Replacement Property

Basis Other Than Cost

Basis Reduction

Cost (Investment in the Contract)

Cost or Other Basis Fully Recovered

Decreases to Basis

Determining Basis

Fair Market Value

FMV Equal to or More Than Donor's Adjusted Basis

FMV Less Than Donor's Adjusted Basis

Home Improvements

Involuntary Conversion

Officials Paid on a Fee Basis

Oil and Gas Wells

Oil, Gas, and Minerals

Paintings, Antiques, and Other Objects of Art

Partner's Basis for Distributed Property

Performing Artists and Fee-basis Officials

Sale of Jointly-owned Property

Sale of Property, Gain or Loss

State and Local Government Officials Paid on a Fee Basis

Stocks and Bonds

Theft and Casualty Losses

Unadjusted Basis

Uniform Capitalization Rules