Specific Instructions

Note. To show losses, enclose figures in (parentheses).

If you disposed of property you acquired by inheritance from someone who died, enter “INHERITED” in column (b) instead of the date you acquired the property. Also report the sale or exchange that way if you inherited the property from someone who died in 2010 and the executor of the decedent's estate did not elect under section 1022 to file Form 8939.