Other Forms You May Have To File

• Use Form 4684, to report involuntary conversions from casualties and thefts.

• Use Form 6252, to report the sale of property under the installment method.

• Use Form 8824, to report exchanges of qualifying business or investment real property for real property of a like kind. For exchanges of real property used in a trade or business (and other noncapital assets), enter the gain or (loss) from Form 8824, if any, on Form 4797, line 5 or line 16.

• If you sold property on which you claimed investment credit, see Form 4255, and its instructions to find out if you must recapture some or all of the credit.

• Use Form 8949, to report the sale or exchange of capital assets not reported on another form or schedule; gains from involuntary conversions (other than casualty or theft) of capital assets not used in your trade or business; and nonbusiness bad debts. However, see Disposition of Depreciable Property Not Used in Trade or Business ,

later.

• Use the applicable Schedule D, Capital Gains and Losses, for the return you are filing to figure the overall gain or loss from transactions reported on Form 8949 and to report transactions you don’t have to report on Form

8949. See the Instructions for Form 8949 and the instructions for the applicable Schedule D.

Additional information. See the instructions for the forms listed above for more information. Also see Pub. 544, Sales and Other Dispositions of Assets, and Pub. 550, Investment Income and Expenses.