Adjusted Basis

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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)

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

Form 1041 (Schedule D) Capital Gains and Losses

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

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

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

Form 4684 Casualties and Thefts
Instructions for Form 4684, Casualties and Thefts

Form 4797 Sales of Business Property
Instructions for Form 4797, Sales of Business Property

Form 6252 Installment Sale Income

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

Form 8283 Noncash Charitable Contributions
Instructions for Form 8283, Noncash Charitable Contributions

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

Form 8937 Report of Organizational Actions Affecting Basis of Securities
Instructions for Form 8937, Report of Organizational Actions Affecting Basis of Securities

Form 8939 Allocation of Increase in Basis for Property Acquired From a Decedent
Instructions for Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent


Publications

Related Publications

Publication 551 Basis of Assets

Publication 4895 Tax Treatment of Property Acquired From a Decedent Dying in 2010

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) - Nondividend Distributions

Basis adjustment. A nondividend distribution reduces the basis of your stock. It is not taxed until your basis...

Publication 17 - Your Federal Income Tax (For Individuals) - Adjusted Basis

Adjusted Basis. Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring...

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) - Sale of Property

Adjusted basis. The adjusted basis of property is your original cost or other original basis properly adjusted...

Publication 17 - Your Federal Income Tax (For Individuals) - Figuring Gain or Loss

Adjusted Basis. While you owned your home, you may have made adjustments (increases or decreases) to the basis....

Publication 17 - Your Federal Income Tax (For Individuals) - Figuring Gain or Loss

Adjusted Basis. Adjusted basis is your cost or other basis increased or decreased by certain amounts. To figure...

Publication 17 - Your Federal Income Tax (For Individuals) - Figuring a Loss

Adjusted Basis. Adjusted basis is your basis in the property (usually cost) increased or decreased by various...

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 225 - Farmer's Tax Guide - Adjusted Basis

Adjusted Basis. Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring...

Publication 523 - Selling Your Home - Figuring Gain or Loss

Adjusted Basis. While you owned your home, you may have made adjustments (increases or decreases) to the basis....

Publication 523 - Selling Your Home - Determining Basis

Adjusted Basis. Adjusted basis is your cost or other basis increased or decreased by certain amounts. To figure...

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Depreciation of Rental Property

Adjusted Basis. To figure your property's basis for depreciation, you may have to make certain adjustments...

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 530 - Tax Information for Homeowners - Basis

Adjusted Basis. While you own your home, various events may take place that can change the original basis...

Publication 541 - Partnerships - Basis of Partner's Interest

Adjusted Basis. There is a worksheet for adjusting the basis of a partner's interest in the partnership in...

Publication 547 - Casualties, Disasters, and Thefts (Business and Nonbusiness) - Figuring a Loss

Adjusted Basis. The measure of your investment in the property you own is its basis. For property you buy,...

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...

Publication 550 - Investment Income and Expenses - Basis of Investment Property

Adjusted Basis. Before you can figure any gain or loss on a sale, exchange, or other disposition of property...

Publication 551 - Basis of Assets - Adjusted Basis

Adjusted Basis. Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Sale or Exchange of Your Home

Basis Adjustment. If you used any part of your home for business, you must adjust the basis of your home for...

Frequently Asked Questions