Sales and Other Dispositions of Assets›2025 Returns
1. Gain or Loss
Publication 544 — Sales and Other Dispositions of Assets · 2026-10-03 edition · updated 2026-10-04 · United States
Topics This chapter discusses:
Sales and exchanges,
Abandonments,
Foreclosures and repossessions,
Involuntary conversions,
Nontaxable exchanges,
Transfers to spouse, and
Rollovers, exclusions, and deferrals of certain capital gains.
Useful Items You may want to see:
Publication
523
537
547
550
551
908
4681
523 Selling Your Home
537 Installment Sales
547 Casualties, Disasters, and Thefts
550 Investment Income and Expenses
551 Basis of Assets
908 Bankruptcy Tax Guide
4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals)
Form (and Instructions)
Schedule D (Form 1040)
Schedule D (Form 1040) Capital Gains and Losses
1040
1040 U.S. Individual Income Tax Return
1040-X
1040-X Amended U.S. Individual Income Tax Return
1099-A 1099- A cquisition or Abandonment of Secured
Property
1099-C
1099- C ancellation of Debt
4797
8824
8949
4797 Sales of Business Property
8824 Like-Kind Exchanges
8949 Sales and Other Dispositions of Capital Assets
See How To Get Tax Help at the end of this publication for information about getting publications and forms.
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