IRS Form 6252 2018 Installment Sale Income

IRS Form 6252 is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Installment Sale Income".

Download a PDF version of the latest IRS Form 6252 down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

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6252
Installment Sale Income
OMB No. 1545-0228
2018
Form
Attach to your tax return.
Use a separate form for each sale or other disposition of property on the installment method.
Department of the Treasury
Attachment
79
Go to www.irs.gov/Form6252 for the latest information.
Internal Revenue Service
Sequence No.
Name(s) shown on return
Identifying number
Description of property
1
2 a Date acquired (mm/dd/yyyy)
b Date sold (mm/dd/yyyy)
3
Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 .
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Yes
No
4
Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,”
complete Part III for the year of sale and the 2 years after the year of sale .
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Yes
No
Part I
Gross Profit and Contract Price. Complete this part for the year of sale only.
5
Selling price including mortgages and other debts. Don’t include interest, whether stated or unstated
5
6
Mortgages, debts, and other liabilities the buyer assumed or took the
property subject to (see instructions) .
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Subtract line 6 from line 5 . .
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8
Cost or other basis of property sold .
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8
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Depreciation allowed or allowable .
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9
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Adjusted basis. Subtract line 9 from line 8 .
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10
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Commissions and other expenses of sale
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12
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Income recapture from Form 4797, Part III (see instructions) .
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13
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Add lines 10, 11, and 12 .
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14
Subtract line 13 from line 5. If zero or less, don’t complete the rest of this form (see instructions) .
14
If the property described on line 1 above was your main home, enter the amount of your excluded
15
gain (see instructions). Otherwise, enter -0- .
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15
16
Gross profit. Subtract line 15 from line 14 .
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Subtract line 13 from line 6. If zero or less, enter -0- .
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18
Contract price. Add line 7 and line 17
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18
Part II
Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have
certain debts you must treat as a payment on installment obligations.
19
Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. (For years
19
after the year of sale, see instructions)
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20
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If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- .
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21
Payments received during year (see instructions). Don’t include interest, whether stated or unstated .
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22
Add lines 20 and 21
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22
23
Payments received in prior years (see instructions). Don’t include
interest, whether stated or unstated .
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23
24
Installment sale income. Multiply line 22 by line 19 .
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25
Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) .
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26
Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions) .
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26
Part III
Related Party Installment Sale Income. Don’t complete if you received the final payment this tax year.
27
Name, address, and taxpayer identifying number of related party
28
Did the related party resell or dispose of the property (“second disposition”) during this tax year? .
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Yes
No
29
If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.
a
The second disposition was more than 2 years after the first disposition (other than dispositions
of marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy)
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b
The first disposition was a sale or exchange of stock to the issuing corporation.
c
The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.
d
The second disposition occurred after the death of the original seller or buyer.
e
It can be established to the satisfaction of the IRS that tax avoidance wasn’t a principal purpose for either of the
dispositions. If this box is checked, attach an explanation (see instructions).
30
Selling price of property sold by related party (see instructions) .
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30
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Enter contract price from line 18 for year of first sale .
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32
Enter the smaller of line 30 or line 31 .
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32
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Total payments received by the end of your 2018 tax year (see instructions) .
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33
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Subtract line 33 from line 32. If zero or less, enter -0-
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35
Multiply line 34 by the gross profit percentage on line 19 for year of first sale .
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35
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36
Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) .
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37
Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions) .
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6252
For Paperwork Reduction Act Notice, see page 4.
Form
(2018)
Cat. No. 13601R
6252
Installment Sale Income
OMB No. 1545-0228
2018
Form
Attach to your tax return.
Use a separate form for each sale or other disposition of property on the installment method.
Department of the Treasury
Attachment
79
Go to www.irs.gov/Form6252 for the latest information.
Internal Revenue Service
Sequence No.
Name(s) shown on return
Identifying number
Description of property
1
2 a Date acquired (mm/dd/yyyy)
b Date sold (mm/dd/yyyy)
3
Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4 .
.
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.
Yes
No
4
Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,”
complete Part III for the year of sale and the 2 years after the year of sale .
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Yes
No
Part I
Gross Profit and Contract Price. Complete this part for the year of sale only.
5
Selling price including mortgages and other debts. Don’t include interest, whether stated or unstated
5
6
Mortgages, debts, and other liabilities the buyer assumed or took the
property subject to (see instructions) .
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6
7
7
Subtract line 6 from line 5 . .
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8
Cost or other basis of property sold .
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8
9
Depreciation allowed or allowable .
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9
10
Adjusted basis. Subtract line 9 from line 8 .
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10
11
Commissions and other expenses of sale
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11
12
12
Income recapture from Form 4797, Part III (see instructions) .
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13
13
Add lines 10, 11, and 12 .
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14
Subtract line 13 from line 5. If zero or less, don’t complete the rest of this form (see instructions) .
14
If the property described on line 1 above was your main home, enter the amount of your excluded
15
gain (see instructions). Otherwise, enter -0- .
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15
16
Gross profit. Subtract line 15 from line 14 .
16
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Subtract line 13 from line 6. If zero or less, enter -0- .
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18
Contract price. Add line 7 and line 17
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18
Part II
Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have
certain debts you must treat as a payment on installment obligations.
19
Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. (For years
19
after the year of sale, see instructions)
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20
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If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- .
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21
Payments received during year (see instructions). Don’t include interest, whether stated or unstated .
21
22
Add lines 20 and 21
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22
23
Payments received in prior years (see instructions). Don’t include
interest, whether stated or unstated .
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23
24
Installment sale income. Multiply line 22 by line 19 .
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25
Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) .
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25
26
Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions) .
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26
Part III
Related Party Installment Sale Income. Don’t complete if you received the final payment this tax year.
27
Name, address, and taxpayer identifying number of related party
28
Did the related party resell or dispose of the property (“second disposition”) during this tax year? .
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Yes
No
29
If the answer to question 28 is “Yes,” complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies.
a
The second disposition was more than 2 years after the first disposition (other than dispositions
of marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy)
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b
The first disposition was a sale or exchange of stock to the issuing corporation.
c
The second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition.
d
The second disposition occurred after the death of the original seller or buyer.
e
It can be established to the satisfaction of the IRS that tax avoidance wasn’t a principal purpose for either of the
dispositions. If this box is checked, attach an explanation (see instructions).
30
Selling price of property sold by related party (see instructions) .
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30
31
31
Enter contract price from line 18 for year of first sale .
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32
Enter the smaller of line 30 or line 31 .
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32
33
Total payments received by the end of your 2018 tax year (see instructions) .
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33
34
Subtract line 33 from line 32. If zero or less, enter -0-
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34
35
Multiply line 34 by the gross profit percentage on line 19 for year of first sale .
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35
36
36
Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) .
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37
Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions) .
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37
6252
For Paperwork Reduction Act Notice, see page 4.
Form
(2018)
Cat. No. 13601R
2
Form 6252 (2018)
Page
General Instructions
amount of the gain on a timely filed
party includes your spouse, child,
return (including extensions) on Form
grandchild, parent, brother, sister, or a
Section references are to the Internal
4797, Form 8949, or the Schedule D for
related corporation, S corporation,
Revenue Code unless otherwise noted.
your tax return, whichever applies. If you
partnership, estate, or trust. See section
filed your original return on time without
453(f)(1) for more details.
Future Developments
making the election, you can make the
Under this rule, treat part or all of the
election on an amended return filed no
For the latest information about
amount the related party realized (or the
later than 6 months after the due date of
developments related to Form 6252 and
fair market value (FMV) if the disposed
your tax return, excluding extensions.
its instructions, such as legislation
property isn’t sold or exchanged) from
Write “Filed pursuant to section
enacted after they were published, go to
the second disposition as if you received
301.9100-2” at the top of the amended
www.irs.gov/Form6252.
it from the first disposition at the time of
return.
the second disposition. Figure the gain,
What’s New
if any, on lines 30 through 37. This rule
Which Parts To Complete
doesn’t apply if any of the conditions
Special rules for capital gains invested
in Qualified Opportunity Funds. In
listed on line 29 are met.
Year of Sale
2018, if you have a capital gain you can
Sale of Depreciable Property to
Complete lines 1 through 4, Part I, and
invest that gain into a Qualified
Part II. If you sold property to a related
Related Person
Opportunity Fund and elect to defer part
party during the year, also complete
or all of the gain that you would
Generally, if you sell depreciable property
Part III.
otherwise include in income until
to a related person (as defined in section
December 31, 2026. You also may be
Later Years
453(g)(3)), you can’t report the sale using
able to permanently exclude gain from
the installment method. For this purpose,
Complete lines 1 through 4 and Part II
the sale or exchange of an investment in
depreciable property is any property that
for any year in which you receive a
a Qualified Opportunity Fund if the
(in the hands of the person or entity to
payment from an installment sale.
investment is held for at least 10 years.
whom you transfer it) is subject to the
If you sold a marketable security to a
For information about how to elect to
allowance for depreciation. However, you
related party after May 14, 1980, and
use these special rules, see the
can use the installment method if you can
before 1987, complete Form 6252 for
Instructions for Form 8949.
show to the satisfaction of the IRS that
each year of the installment agreement,
avoidance of federal income taxes wasn’t
Purpose of Form
even if you didn’t receive a payment.
one of the principal purposes of the sale
Complete lines 1 through 4. Complete
(for example, no significant tax deferral
Use Form 6252 to report income from an
Part II for any year in which you receive a
benefits will result from the sale). If the
installment sale on the installment
payment from the sale. Complete Part III
installment method doesn’t apply, report
method. Generally, an installment sale is
unless you received the final payment
the sale on Form 4797, Form 8949, or
a disposition of property where at least
during the tax year.
Schedule D, whichever applies. Treat all
one payment is received after the end of
payments you will receive as if they were
After 1986, the installment method
the tax year in which the disposition
received in the year of sale. Use FMV for
isn’t available for the sale of marketable
occurs. Ordinarily, an installment sale
any payment that is contingent as to
securities.
doesn’t include a disposition of personal
amount. If the FMV can’t be readily
property by a person who regularly sells
If you sold property other than a
determined, basis is recovered ratably.
or otherwise disposes of personal
marketable security to a related party
property of the same type, or a
after May 14, 1980, complete Form 6252
Pledge Rule
disposition of real property which is held
for the year of sale and for 2 years after
For certain dispositions under the
by the taxpayer for sale to customers in
the year of sale, even if you didn’t
installment method, if an installment
the ordinary course of the taxpayer’s
receive a payment. Complete lines 1
obligation is pledged as security on a
trade or business. However, gain on
through 4. Complete Part II for any year
debt, the net proceeds of the secured
some dispositions by dealers in real
during this 2-year period in which you
debt are treated as payment on the
property or farmers who dispose of any
receive a payment from the sale.
installment obligation. However, the
property used or produced in the trade
Complete Part III for the 2 years after the
amount treated as payment can’t be
or business of farming may be reported
year of sale unless you received the final
more than the excess of the total
on the installment method.
payment during the tax year.
installment contract price over any
Don’t file Form 6252 for sales that
Special Rules
payments received under the contract
don’t result in a gain, even if you will
before the secured debt was obtained.
receive a payment in a tax year after the
Interest
An installment obligation is pledged as
year of sale. Instead, report the entire
security on a debt to the extent that
If any part of an installment payment you
sale on Form 4797, Sales of Business
received is for interest or original issue
payment of principal and interest on the
Property, Form 8949, Sales and Other
debt is directly secured by an interest in
discount, report that income on the
Dispositions of Capital Assets, or the
appropriate form or schedule. Don’t
the installment obligation. For sales after
Schedule D for your tax return,
December 16, 1999, payment on a debt
report interest received, carrying charges
whichever applies.
is treated as directly secured by an
received, or unstated interest on Form
Don’t file Form 6252 to report sales
6252. See Pub. 537, Installment Sales,
interest in an installment obligation to the
during the tax year of stock or securities
extent an arrangement allows you to
for details on unstated interest.
traded on an established securities
satisfy all or part of the debt with the
Installment Sales to Related Party
market. Instead, treat all payments as
installment obligation.
received during the year of sale.
A special rule applies to a first
The pledge rule applies to any
Don’t file Form 6252 if you elect not to
disposition (sale or exchange) of
installment sale after 1988 with a sales
report the sale on the installment
property under the installment method to
price of over $150,000 except:
method. To elect out, report the full
a related party who then makes a
• Personal use property disposed of by
second disposition (sale, exchange, gift,
an individual,
or cancellation of installment note)
• Farm property, and
before making all payments on the first
disposition. For this purpose, a related
• Timeshares and residential lots.
3
Form 6252 (2018)
Page
However, the pledge rule doesn’t apply
debt the buyer assumed or took the
• Deductions claimed under section
to pledges made after December 17,
property subject to. Don’t include stated
1253(d)(2) and (3) (as in effect before
1987, if the debt is incurred to refinance
interest, unstated interest, any amount
enactment of P.L. 103-66).
the principal amount of a debt that was
recomputed or recharacterized as
• Basis reduction to investment credit
outstanding on December 17, 1987, and
interest, or original issue discount.
property.
was secured by nondealer installment
If there is no stated maximum selling
Subtract the following recapture
obligations on that date and at all times
price, such as in a contingent payment
amounts and credits previously allowed
after that date until the refinancing. This
sale, attach a schedule showing the
with respect to the property.
exception doesn’t apply to the extent
computation of gain. Enter the taxable
• Section 179 or 280F.
that the principal amount of the debt
part of the payment on line 24 and also on
resulting from the refinancing exceeds
• Clean-fuel vehicles and refueling
line 35 if Part III applies. See Temporary
the principal amount of the refinanced
property.
Regulations section 15A.453-1.
debt immediately before the refinancing.
• Investment credit amount.
Line 6
Also, the pledge rule doesn’t affect
• Credit for employer-provided childcare
refinancing due to the calling of a debt by
Enter only mortgages or other debts the
facilities and services.
the creditor if the debt is then refinanced
buyer assumed from the seller or took
by a person other than this creditor or
• Alternative motor vehicle credit.
the property subject to. Don’t include
someone related to the creditor.
new mortgages the buyer gets from a
• Alternative fuel vehicle refueling
bank, the seller, or other sources.
Interest on Deferred Tax
property credit.
Line 8
• Qualified plug-in electric drive motor
Generally, you must pay interest on the
vehicle credit.
deferred tax related to any obligation
Enter the original cost and other
that arises during a tax year from the
• Qualified plug-in electric vehicle credit.
expenses you incurred in buying the
disposition of property under the
property. Add the cost of improvements,
• Qualified electric vehicle credit.
installment method if:
etc., and subtract any casualty losses
Line 11
and any of the following credits
• The property had a sales price over
previously allowed with respect to the
$150,000; and
Enter sales commissions, advertising
property.
expenses, attorney and legal fees, and
• The aggregate balance of all nondealer
other selling expenses incurred to sell
• Nonbusiness energy property credit.
installment obligations arising during,
the property.
and outstanding at the close of, the tax
• Residential energy efficient property
year is more than $5 million.
Line 12
credit.
You must pay interest in subsequent
• Adoption credit.
Any ordinary income recapture under
years if installment obligations that
section 1245 or 1250 (including sections
• District of Columbia first-time
originally required interest to be paid are
179 and 291) is fully taxable in the year
homebuyer credit.
still outstanding at the close of a tax year.
of sale even if no payments were
• Disabled access credit.
The interest rules don’t apply to
received. To figure the recapture
• New markets credit.
amount, complete Form 4797, Part III.
dispositions of:
The ordinary income recapture is the
• Credit for employer-provided childcare
• Farm property,
amount on line 31 of Form 4797. Enter it
facilities and services.
• Personal use property by an individual,
on line 12 of Form 6252 and also on line
• Energy efficient home credit.
• Real property before 1988, or
13 of Form 4797. Don’t enter any gain
• Alternative motor vehicle credit.
for this property on line 32 of Form 4797.
• Personal property before 1989.
• Alternative fuel vehicle refueling
If you used Form 4797 only to figure the
See section 453(l) for more information
property credit.
recapture amount on line 12 of Form
on the sale of timeshares and residential
6252, enter “N/A” on line 32 of Form
• Qualified railroad track maintenance
lots under the installment method.
4797. Partnerships and S corporations
credit.
How to report the interest. The interest
and their partners and shareholders, see
• Enhanced oil recovery credit.
isn’t figured on Form 6252. See Pub. 537
the Instructions for Form 4797.
for details on how to report the interest.
• Qualified plug-in electric drive motor
Line 14
vehicle credit.
Additional Information
Don’t file Form 6252 if line 14 is zero or
• Qualified plug-in electric vehicle credit.
less. Instead, report the entire sale on
See Pub. 537 for additional information,
• Qualified electric vehicle credit.
Form 4797, Form 8949, or the Schedule
including details about reductions in
For additional information, see Pub.
D for your tax return.
selling price, the single sale of several
551, Basis of Assets.
assets, like-kind exchanges, dispositions
Line 15
of installment obligations, and
Line 9
If the property described on line 1 was
repossessions.
Enter all depreciation or amortization you
your main home, you may be able to
Specific Instructions
deducted or were allowed to deduct
exclude part or all of your gain. See Pub.
from the date of purchase until the date
523, Selling Your Home, for details.
of sale. Adjust the depreciation or
Part I—Gross Profit and
Part II—Installment Sale
amortization amount by adding any of
Contract Price
Income
the following deductions previously
taken with respect to the property.
Line 5
Line 19
• Section 179 expense.
Enter the total of any money, face
Enter the gross profit percentage
• Commercial revitalization deduction.
amount of the installment obligation, and
(expressed as a decimal amount)
the FMV of other property or services
• Deduction for clean-fuel vehicles and
determined for the year of sale even if
that you received or will receive in
refueling property.
you didn’t file Form 6252 for that year.
exchange for the property sold. Include
• Deductions claimed under sections
on line 5 any existing mortgage or other
190 and 193.
4
Form 6252 (2018)
Page
Line 21
Line 26
Line 33
Enter all money and the FMV of any
For trade or business property held more
If you completed Part II, enter the sum of
property or services you received in
than 1 year, enter this amount on Form
lines 22 and 23. Otherwise, enter all
2018. Include as payments any amount
4797, line 4. If the property was held 1
money and the FMV of property you
withheld to pay off a mortgage or other
year or less or you have an ordinary gain
received before 2018 from the sale.
debt or to pay broker and legal fees.
from the sale of a noncapital asset (even
Include allocable installment income and
Generally, don’t include as a payment
if the holding period is more than 1 year),
any other deemed payments from prior
the buyer’s note, a mortgage, or other
enter this amount on Form 4797, line 10,
years. Don’t include interest, whether
debt assumed by the buyer. However, a
and write “From Form 6252.” If the
stated or unstated.
note or other debt that is payable on
property was section 1250 property
Line 36
demand or readily tradable in an
(generally, real property that you
See the instructions for line 25. Don’t
established securities market is
depreciated) held more than 1 year,
considered a payment. For sales
figure the total amount of unrecaptured
enter on line 36 more than the amount
shown on line 35. Any excess must be
occurring before October 22, 2004, a
section 1250 gain included on line 26
reported in future years on Form 6252 up
note or other debt is considered a
using the Unrecaptured Section 1250
to the taxable part of the installment sale
payment only if it was issued by a
Gain Worksheet in the Instructions for
until all of the recapture has been
corporation or governmental entity. If
Schedule D (Form 1040).
reported.
you didn’t receive any payments in 2018,
For capital assets, enter this amount
enter zero. If in prior years an amount
on Schedule D as a short- or long-term
Line 37
was entered on the equivalent of line 34
gain on the lines identified as from Form
See the instructions for line 26.
of the 2018 form, don’t include it on this
6252.
line. Instead, enter it on line 23. See
Paperwork Reduction Act Notice. We
Part III—Related Party
Pledge Rule, earlier, for details about
ask for the information on this form to
proceeds of debt secured by installment
Installment Sale Income
carry out the Internal Revenue laws of
obligations that must be treated as
the United States. You are required to
payments on installment obligations.
Line 29
give us the information. We need it to
Line 23
If one of the conditions is met, check the
ensure that you are complying with these
appropriate box and skip lines 30
laws and to allow us to figure and collect
Enter all money and the FMV of property
through 37. If you checked box 29e,
the right amount of tax.
or services you received before 2018
attach an explanation. Generally, the
from the sale. Include allocable
You are not required to provide the
nontax avoidance exception will apply to
installment income and any other
information requested on a form that is
the second disposition if:
deemed payments from prior years.
subject to the Paperwork Reduction Act
• The disposition was involuntary (for
unless the form displays a valid OMB
Deemed payments include amounts
example, a creditor of the related party
control number. Books or records
deemed received because of:
foreclosed on the property or the related
relating to a form or its instructions must
• A second disposition by a related
party declared bankruptcy); or
be retained as long as their contents
party, or
may become material in the
• The disposition was an installment sale
• The pledge rule of section 453A(d).
under which the terms of payment were
administration of any Internal Revenue
substantially equal to or longer than
law. Generally, tax returns and return
Line 25
information are confidential, as required
those for the first sale. However, the
Enter here and on Form 4797, line 15,
by section 6103.
resale terms must not permit significant
any ordinary income recapture on
deferral of recognition of gain from the
The time needed to complete and file
section 1252, 1254, or 1255 property for
first sale (for example, amounts from the
this form will vary depending on
the year of sale or all remaining
resale are being collected sooner).
individual circumstances. The estimated
recapture from a prior year sale. Don’t
burden for individual taxpayers filing this
Line 30
enter ordinary income from a section 179
form is approved under OMB control
expense deduction. If this is the year of
If the related party sold all or part of the
number 1545-0074 and is included in the
sale, complete Form 4797, Part III. The
property from the original sale in 2018,
estimates shown in the instructions for
amount from line 27c, 28b, or 29b of
enter the amount realized from the part
their individual income tax return. The
Form 4797 is the ordinary income
resold. If part was sold in an earlier year
estimated burden for all other taxpayers
recapture. Don’t enter any gain for this
and part was sold this year, enter the
who file this form is shown below.
property on line 31 or 32 of Form 4797. If
cumulative amount realized from the
Recordkeeping .
.
.
. 1 hr., 18 min.
you used Form 4797 only to figure the
resale.
recapture on line 25 or 36 of Form 6252,
Learning about the law
Amount realized. The amount realized
enter “N/A” on lines 31 and 32 of Form
or the form
.
.
.
.
.
.
. 24 min.
from a sale or exchange is the total of all
4797.
money received plus the FMV of all
Preparing the form
.
.
.
.
. 1 hr.
Also report on this line any ordinary
property or services received. The
Copying, assembling, and
income recapture remaining from prior
amount realized also includes any
sending the form to the IRS
. 20 min.
years on section 1245 or 1250 property
liabilities that were assumed by the
sold before June 7, 1984.
If you have comments concerning the
buyer and any liabilities to which the
accuracy of these time estimates or
property transferred is subject, such as
Don’t enter on line 25 more than the
suggestions for making this form
real estate taxes or a mortgage. For
amount shown on line 24. Any excess
simpler, we would be happy to hear from
must be reported in future years on Form
details, see Pub. 544, Sales and Other
you. See the instructions for the tax
6252 up to the taxable part of the
Dispositions of Assets.
return with which this form is filed.
installment sale until all of the recapture
has been reported.

Download IRS Form 6252 2018 Installment Sale Income

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