Installment Sale Income                                                 OMB No. 1545-0228
Form 6252                                                 Attach to your tax return. 
Department of the Treasury Use a separate form for each sale or other disposition of property on the installment method.    Attachment 2024
Internal Revenue Service                    Go to www.irs.gov/Form6252 for the latest information.                          Sequence No. 67
Name(s) shown on return                                                                                            Identifying number

1    Description of property  
2 a  Date acquired (mm/dd/yyyy)                                              b    Date sold (mm/dd/yyyy) 
3    Was the property sold to a related party? See instructions. If “Yes,” complete Part III for the year of sale and 2
     years after the year of the sale unless you received the final payment during the tax year          . .     . . .   .  .        Yes   No
4    Can the total selling price be determined by the close of the tax year in which such sale or other disposition occurs?          Yes   No
Part I        Gross Profit and Contract Price. Complete this part for all years of the installment agreement. 
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)  .     . .  .   . .  .    .  . .   . .  . .       . . .       6 
7    Subtract line 6 from line 5   .      . .  .   . .  .    .  . .   . .  . .       . . .       7 
8    Cost or other basis of property sold  .       . .  .    .  . .   . .  . .       . . .       8 
9    Depreciation allowed or allowable .       .   . .  .    .  . .   . .  . .       . . .       9 
10   Adjusted basis. Subtract line 9 from line 8  .     .    .  . .   . .  . .       . . .       10 
11   Commissions and other expenses of sale  .          .    .  . .   . .  . .       . . .       11 
12   Income recapture from Form 4797, Part III (see instructions)  .       . .       . . .       12 
13   Add lines 10, 11, and 12  .   .      . .  .   . .  .    .  . .   . .  . .       . . .    .  .   . . . .     . .     13 
14   Subtract line 13 from line 5. If zero or less, don’t complete the rest of this form. See instructions  .      .     14 
15   If the property described on line 1 above was your main home, enter the amount of your excluded 
     gain. See instructions. Otherwise, enter -0- .     .    .  . .   . .  . .       . . .    .  .   . . . .     . .     15 
16   Gross profit. Subtract line 15 from line 14  .     .    .  . .   . .  . .       . . .    .  .   . . . .     . .     16 
17   Subtract line 13 from line 6. If zero or less, enter -0-  .  .   . .  . .       . . .    .  .   . . . .     . .     17 
18   Contract price. Add line 7 and line 17  .       .  .    .  . .   . .  . .       . . .    .  .   . . . .     . .     18 
Part II       Installment Sale Income. Complete this part for all years of the installment agreement. 
19   Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. (For years after 
     the year of sale, see instructions.)  .   .   . .  .    .  . .   . .  . .       . . .    .  .   . . . .     . .     19 
20   If this is the year of sale, enter the amount from line 17. Otherwise, enter -0- .       .  .   . . . .     . .     20 
21   Payments received during year (see instructions). Don’t include interest, whether stated or unstated .              21 
22   Add lines 20 and 21  .      . .      . .  .   . .  .    .  . .   . .  . .       . . .    .  .   . . . .     . .     22 
23   Payments  received  in  prior  years  (see  instructions).   Don’t  include  interest, 
     whether stated or unstated  .        . .  .   . .  .    .  . .   . .  . .       . . .       23 
24   Installment sale income. Multiply line 22 by line 19. This amount cannot be less than zero. See instructions        24 
25   Enter the part of line 24 that is ordinary income under the recapture rules. See instructions  .      .     . .     25 
26   Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797. See instructions            .     . .     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? .        . .   .  .        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)  .        . . .    .  .   . . . .     . . .
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)  .   .       . . .    .  .   . . . .     . .     30 
31   Enter contract price from line 18 for year of first sale     .   . .  . .       . . .    .  .   . . . .     . .     31
 32  Enter the smaller of line 30 or line 31       . .  .    .  . .   . .  . .       . . .    .  .   . . . .     . .     32
 33  Total payments received by the end of this tax year (see instructions)  .         . .    .  .   . . . .     . .     33
 34  Subtract line 33 from line 32. If zero or less, enter -0-  .     . .  . .       . . .    .  .   . . . .     . .     34
 35  Multiply line 34 by the gross profit percentage on line 19 for year of first sale        .  .   . . . .     . .     35
 36  Enter the part of line 35 that is ordinary income under the recapture rules. See instructions  .      .     . .     36
 37  Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797. See instructions            .     . .     37
For Paperwork Reduction Act Notice, see page 4.                                   Cat. No. 13601R                             Form 6252 (2024)

Form 6252 (2024)                                                                                                                               Page 2
General Instructions                             after the due date of your tax return,             the FMV can’t be readily determined, basis is 
                                                 excluding extensions. Enter “Filed pursuant to     recovered ratably.
Section references are to the Internal Revenue   section 301.9100-2” at the top of the 
Code unless otherwise noted.                     amended return.                                    Pledge Rule
                                                                                                    For certain dispositions under the installment 
Future Developments                              Which Parts To Complete                            method, if an installment obligation is pledged 
For the latest information about developments    For All Years                                      as security on a debt, the net proceeds of the 
related to Form 6252 and its instructions,                                                          secured debt are treated as payment on the 
such as legislation enacted after they were      Complete lines 1 through 4, Part I, and Part II.   installment obligation. However, the amount 
published, go to www.irs.gov/Form6252.           Complete these requirements for Form 6252          treated as payment can’t be more than the 
                                                 for each year of the installment agreement,        excess of the total installment contract price 
What’s New                                       including the year of final payment, even if a     over any payments received under the 
Contingent payment sale. If you engaged in       payment wasn’t received during the year.           contract before the secured debt was 
a sale or other disposition of property and      Note: If the property was sold to a related        obtained.
cannot determine the total selling price by the  party, also complete Part III for the year of      An installment obligation is pledged as 
close of the tax year in which the sale or other sale and 2 years after the year of sale unless     security on a debt to the extent that payment 
disposition occurs, the sale or other            you received the final payment during the tax      of principal and interest on the debt is directly 
disposition is a contingent payment sale. See    year.                                              secured by an interest in the installment 
Temporary Regulations section 15a.453-1(c)                                                          obligation. For sales after December 16, 1999, 
for more information on contingent payment       Special Rules                                      payment on a debt is treated as directly 
sales. If the sale is a contingent payment sale  Interest                                           secured by an interest in an installment 
because the total selling price cannot be                                                           obligation to the extent an arrangement 
determined by the close of the year in which     If any part of an installment payment you          allows you to satisfy all or part of the debt 
the installment sale occurs, check “No” on       received is for interest or original issue         with the installment obligation.
line 4. If you checked “No,” the answer for all  discount, report that income on the 
subsequent years must be “No,” even in the       appropriate form or schedule for the tax year      The pledge rule applies to any installment 
year in which the total selling price has been   the interest or original issue discount is         sale after 1988 with a sales price of over 
determined. See Line 5, later, on how to         includible in your income. Don’t report interest   $150,000 except:
report a contingent payment sale.                received, carrying charges received, original      • Personal-use property disposed of by an 
                                                 issue discount, or unstated interest on Form       individual,
Purpose of Form                                  6252. See Pub. 537, Installment Sales, for         • Farm property, and
Use Form 6252 to report an installment sale      details on unstated interest and original issue 
under the installment method. File Form 6252     discount.                                          • Timeshares and residential lots.
                                                                                                    However, the pledge rule doesn’t apply to 
for the year of the disposition and all          Installment Sales to Related Party                 pledges made after December 17, 1987, if the 
subsequent years, regardless of whether a 
payment is received in such year, until and      A special rule applies to a first disposition      debt is incurred to refinance the principal 
including the year final payment is received or  (sale or exchange) of property under the           amount of a debt that was outstanding on 
the obligation is disposed of. Generally, an     installment method to a related party who          December 17, 1987, and was secured by 
installment sale is a disposition of property    then makes a second disposition (sale,             nondealer installment obligations on that date 
where at least one payment is received after     exchange, gift, or cancellation of installment     and at all times after that date until the 
the end of the tax year in which the             note) before making all payments on the first      refinancing. This exception doesn’t apply to 
disposition occurs. Ordinarily, an installment   disposition. For this purpose, a related party     the extent that the principal amount of the 
sale doesn’t include a disposition of personal   includes your spouse, child, grandchild,           debt resulting from the refinancing exceeds 
property by a person who regularly sells or      parent, or sibling; or a related corporation, S    the principal amount of the refinanced debt 
otherwise disposes of personal property of       corporation, partnership, estate, or trust. See    immediately before the refinancing. Also, the 
the same type, or a disposition of real          section 453(f)(1) for more details.                pledge rule doesn’t affect refinancing due to 
property that is held by the taxpayer for sale   Under this rule, treat part or all of the          the calling of a debt by the creditor if the debt 
to customers in the ordinary course of the       amount the related party realized (or the fair     is then refinanced by a person other than this 
taxpayer’s trade or business. However, gain      market value (FMV) if the disposed property        creditor or someone related to the creditor.
on some dispositions by dealers in real          isn’t sold or exchanged) from the second           Interest on Deferred Tax
property or farmers who dispose of any           disposition as if you received it from the first 
property used or produced in the trade or        disposition at the time of the second              Generally, you must pay interest on the 
business of farming may be reported on the       disposition. Figure the gain, if any, on lines 30  deferred tax related to any obligation, 
installment method.                              through 37. This rule doesn’t apply if any of      including contingent obligations, that arises 
Don’t file Form 6252 for sales that don’t        the conditions listed on line 29 are met.          during a tax year from the disposition of 
                                                                                                    property under the installment method if:
result in a gain, even if you will receive a     Sale of Depreciable Property to                    • The property had a sales price over 
payment in a tax year after the year of sale.    Related Person                                     $150,000; and
Instead, report the entire sale on Form 4797, 
Sales of Business Property; Form 8949, Sales     Generally, if you sell depreciable property to a   • The aggregate balance of all nondealer 
and Other Dispositions of Capital Assets; or     related person (as defined in section              installment obligations arising during, and 
the Schedule D for your tax return, whichever    453(g)(3)), you can’t report the sale using the    outstanding at the close of, the tax year is 
applies.                                         installment method. For this purpose,              more than $5 million.
                                                 depreciable property is any property that (in 
Don’t file Form 6252 to report sales during      the hands of the person or entity to whom you      You must pay interest in subsequent years 
the tax year of stock or securities traded on    transfer it) is subject to the allowance for       if installment obligations, including contingent 
an established securities market. Instead,       depreciation. However, you can use the             obligations, that originally required interest to 
treat all payments as received during the year   installment method if you can show to the          be paid are still outstanding at the close of a 
of sale.                                         satisfaction of the IRS that avoidance of          tax year.
Don’t file Form 6252 if you elect not to         federal income taxes wasn’t one of the             The interest rules don’t apply to 
report the sale on the installment method. To    principal purposes of the sale (for example, no    dispositions of:
elect out, report the selling price on a timely  significant tax deferral benefits will result from • Farm property,
filed return (including extensions) on Form      the sale). If the installment method doesn’t 
4797, Form 8949, or the Schedule D for your      apply, report the sale on Form 4797, Form          • Personal-use property by an individual,
tax return, whichever applies. If you filed your 8949, or Schedule D, whichever applies. Treat      • Real property before 1988, or
original return on time without making the       all payments you will receive as if they were      • Personal property before 1989.
election, you can make the election on an        received in the year of sale. Use FMV for any 
amended return filed no later than 6 months      payment that is contingent as to amount. If 

Form 6252 (2024)                                                                                                                         Page 3
See section 453(l) for more information on      Line 4                                           • Enhanced oil recovery credit.
the sale of timeshares and residential lots     If you engaged in a sale or other disposition of • Qualified plug-in electric drive motor vehicle 
under the installment method.                   property and cannot determine the total          credit. 
How to report the interest.The interest isn’t   selling price by the close of the tax year in    • Qualified plug-in electric vehicle credit.
figured on Form 6252. See Pub. 537 for          which the sale or other disposition occurs, the 
details and an example on how to report the     sale or other disposition is a contingent        • Qualified electric vehicle credit.
interest under section 453A.                    payment sale. See Temporary Regulations            For additional information, see Pub. 551, 
                                                section 15a.453-1(c) for more information on     Basis of Assets.
Gain or Loss From Disposition of                contingent payment sales. If the sale is a       Line 9
Installment Obligations                         contingent payment sale because the total 
If the installment obligation was satisfied at  selling price cannot be determined by the        Enter all depreciation or amortization you 
other than its face value or was distributed,   close of the year in which the installment sale  deducted or were allowed to deduct from the 
transmitted, sold, or otherwise disposed of     occurs, check “No” on line 4. If you checked     date of purchase until the date of sale. Adjust 
during the year, see section 453B for possible  “No,” the answer for all subsequent years        the depreciation or amortization amount by 
tax implications. Some examples of              must be “No.” See Line 5 below on how to         adding any of the following deductions 
dispositions include, but are not limited to, a report a contingent payment sale.                previously taken with respect to the property.
sale, gift, or cancellation of an installment   Line 5                                           • Commercial revitalization deduction.
obligation, repossession in satisfaction of an  Enter the total of any money, the face amount    • Section 179 expense.
installment obligation, and distribution of an  of the installment obligation, and the FMV of    • Deduction for clean-fuel vehicles and 
installment obligation to a shareholder. For a  other property or services that you received or  refueling property.
taxable section 453B disposition, report the    will receive in exchange for the property sold.  • Deductions claimed under sections 190 and 
gain or loss on Form 4797, Form 8949, or        Include on line 5 any existing mortgage or       193.
Schedule D (Form 1040).                         other debt the buyer assumed or took the 
Capital Gains                                   property subject to. Don’t include stated        • Deductions claimed under section  
                                                interest, unstated interest, any amount          1253(d)(2) and (3) (as in effect before 
If you have a capital gain, you can invest that recomputed or recharacterized as interest, or    enactment of P.L. 103-66).
gain into a QOF and elect to defer part or all  original issue discount.                         • Basis reduction to investment credit 
of the gain that you would otherwise include                                                     property.
in income. The gain is deferred until you sell   If there is a contingent payment sale with a 
or exchange the investment, you experience      stated maximum selling price, the stated           Subtract the following recapture amounts 
an inclusion event with respect to the          maximum sales price should be reported on        and credits previously allowed with respect to 
investment, or December 31, 2026, whichever     line 5. The term “contingent payment sale”       the property. 
is earlier. You may also be able to             means a sale or other disposition of property    • Section 179 or 280F.
permanently exclude gain from the sale or       in which the aggregate selling price cannot be 
exchange of an investment in a QOF if the       determined by the close of the tax year in       • Clean-fuel vehicles and refueling property.
investment is held for at least 10 years. For   which such sale or other disposition occurs.     • Investment credit amount.
information about what types of gains entitle   See Temporary Regulations section                • Credit for employer-provided childcare 
you to elect these special rules, see the       15a.453-1(c). If there is no stated maximum      facilities and services.
Instructions for Schedule D (Form 1040).        selling price, attach a schedule showing the 
Report the eligible gain on the form and in the computation of gain. Enter the taxable part of   • Alternative motor vehicle credit.
manner otherwise instructed. See the Form       the payment on line 24 and also on line 35 if    • Alternative fuel vehicle refueling property 
8949 instructions on how to report your         Part III applies. See Temporary Regulations      credit.
election to defer eligible gains invested in a  section 15a.453-1.                               • Qualified plug-in electric drive motor vehicle 
QOF. If you held a qualified investment in a    Line 6                                           credit.
QOF at any time during the year, you must file                                                   • Qualified plug-in electric vehicle credit.
your return with Form 8997 attached. See the    Enter only mortgages, debts, or other 
Form 8997 instructions.                         liabilities the buyer assumed from the seller or • Qualified electric vehicle credit.
                                                took the property subject to. Don’t include 
Additional Information                          new mortgages the buyer gets from a bank,        Line 11
                                                the seller, or other sources.                    Enter sales commissions, advertising 
See Pub. 537 for additional information,                                                         expenses, attorney and legal fees, and other 
including details about reductions in selling   Line 8                                           selling expenses incurred to sell the property.
price, the single sale of several assets, like- Enter the original cost and other expenses 
kind exchanges, dispositions of installment     you incurred in buying the property. Add the     Line 12
obligations, and repossessions.                 cost of improvements, etc., and subtract any     Any ordinary income recapture under section 
                                                casualty losses and any of the following         1245 or 1250 (including sections 179 and 291) 
Specific Instructions                           credits previously allowed with respect to the   is fully taxable in the year of sale even if no 
                                                property.                                        payments were received. To figure the 
Part I—Gross Profit and Contract                • Nonbusiness energy property credit.            recapture amount, complete Form 4797, Part 
Price                                                                                            III. The ordinary income recapture is the 
                                                • Residential energy efficient property credit.  amount on line 31 of Form 4797. Enter it on 
Line 1                                          • Adoption credit.                               line 12 of Form 6252 and also on line 13 of 
Enter a code from the list below and            • District of Columbia first-time homebuyer      Form 4797. Don’t enter any gain for this 
describe the installment sale property.         credit.                                          property on line 32 of Form 4797. If you used 
                                                                                                 Form 4797 only to figure the recapture 
Code:                                           • Disabled access credit.                        amount on line 12 of Form 6252, enter “N/A” 
1. Sale property is timeshare or residential    • New markets credit.                            on line 32 of Form 4797. Partnerships and S 
lot.                                                                                             corporations and their partners and 
                                                • Credit for employer-provided childcare 
2. Sale by an individual of personal-use        facilities and services.                         shareholders, see the Instructions for Form 
property (within the meaning of section                                                          4797.
1275(b)(3)).                                    • Energy efficient home credit.
3. Sale of any property used or produced in     • Alternative motor vehicle credit.              Line 14
the trade or business of farming (within        • Alternative fuel vehicle refueling property    Don’t file Form 6252 if line 14 is zero or less. 
the meaning of section 2032A(e)(4) or (5)).     credit.                                          Instead, report the entire sale on Form 4797, 
                                                                                                 Form 8949, or the Schedule D for your tax 
4. All other installment sales not listed.      • Qualified railroad track maintenance credit.   return.

Form 6252 (2024)                                                                                                                              Page 4

Line 15                                            4797 is the ordinary income recapture. Don’t      Line 33
If the property described on line 1 was your       enter any gain for this property on line 31 or    Enter the sum of lines 22 and 23 from Part II. 
main home, you may be able to exclude part         32 of Form 4797. If you used Form 4797 only       This is equal to all money and the FMV of 
or all of your gain. See Pub. 523, Selling Your    to figure the recapture on line 25 or 36 of       property you received by the end of this tax 
Home, for details.                                 Form 6252, enter “N/A” on lines 31 and 32 of      year from the sale. Include allocable 
                                                   Form 4797.                                        installment income and any other deemed 
Part II—Installment Sale                           Also report on this line any ordinary income      payments from prior years. Don’t include 
                                                   recapture remaining from prior years on           interest, whether stated or unstated.
Income                                             section 1245 or 1250 property sold before 
Line 19                                            June 7, 1984.                                     Line 36
Enter the gross profit percentage determined       Don’t enter on line 25 more than the              See the instructions for line 25. Don’t enter on 
for the year of sale even if you didn’t file Form  amount shown on line 24. Any excess must          line 36 more than the amount shown on line 
6252 for that year. Enter it as a decimal          be reported in future years on Form 6252 up       35. Any excess must be reported in future 
rounded to at least 4 digits, and include all      to the taxable part of the installment sale until years on Form 6252 up to the taxable part of 
zeros (for example, 25% = 0.2500, 35.25% =         all of the recapture has been reported.           the installment sale until all of the recapture 
                                                                                                     has been reported.
0.3525, or 100% = 1.0000).                         Line 26
                                                                                                     Line 37
Line 21                                            For trade or business property held more than 
Enter all money and the FMV of any property        1 year, enter this amount on Form 4797, line      See the instructions for line 26.
or services you received during this tax year.     4. If the property was held 1 year or less or 
Include as payments any amount withheld to         you have an ordinary gain from the sale of a      Paperwork Reduction Act Notice.We ask 
pay off a mortgage or other debt or to pay         noncapital asset (even if the holding period is   for the information on this form to carry out 
broker and legal fees. Generally, don’t include    more than 1 year), enter this amount on Form      the Internal Revenue laws of the United 
as a payment the buyer’s note, a mortgage, or      4797, line 10, and enter “From Form 6252.” If     States. You are required to give us the 
other debt assumed by the buyer. However, a        the property was section 1250 property            information. We need it to ensure that you are 
note or other debt that is payable on demand       (generally, real property that you depreciated)   complying with these laws and to allow us to 
or readily tradable on an established              held more than 1 year, figure the total amount    figure and collect the right amount of tax.
securities market is considered a payment.         of unrecaptured section 1250 gain included        You are not required to provide the 
For sales occurring before October 22, 2004,       on line 26 using the Unrecaptured Section         information requested on a form that is 
a note or other debt is considered a payment       1250 Gain Worksheet in the Instructions for       subject to the Paperwork Reduction Act 
only if it was issued by a corporation or          Schedule D (Form 1040).                           unless the form displays a valid OMB control 
governmental entity. If you didn’t receive any     For capital assets, enter this amount on          number. Books or records relating to a form 
payments during this tax year, enter zero. If in   Schedule D as a short- or long-term gain on       or its instructions must be retained as long as 
prior years an amount was entered on the           the lines identified as from Form 6252.           their contents may become material in the 
equivalent of line 34, don’t include it on this                                                      administration of any Internal Revenue law. 
line. Instead, enter it on line 23. See Pledge     Part III—Related Party Installment                Generally, tax returns and return information 
Rule  , earlier, for details about proceeds of     Sale Income                                       are confidential, as required by section 6103.
debt secured by installment obligations that                                                         The time needed to complete and file this 
must be treated as payments on installment         Line 29                                           form will vary depending on individual 
obligations.                                       If one of the conditions is met, check the        circumstances. The estimated burden for 
Line 23                                            appropriate box and skip lines 30 through 37.     individual taxpayers filing this form is 
                                                   If you checked box 29e, attach an                 approved under OMB control number 
Enter all money and the FMV of property or         explanation. Generally, the nontax avoidance      1545-0074 and is included in the estimates 
services you received before this tax year         exception will apply to the second disposition    shown in the instructions for their individual 
from the sale. Include allocable installment       if:                                               income tax return. The estimated burden for 
income and any other deemed payments from          • The disposition was involuntary (for            all other taxpayers who file this form is shown 
prior years.                                       example, a creditor of the related party          below.
Deemed payments include amounts                    foreclosed on the property or the related party   Recordkeeping       .  . .   .   1 hr., 18 min.
deemed received because of:                        declared bankruptcy), or                          Learning about the law 
• A second disposition by a related party,         • The disposition was an installment sale         or the form   . .   .  . .   .   .   . 24 min.
• The pledge rule of section 453A(d), or           under which the terms of payment were             Preparing the form     . .   .   .   .   . 1 hr.
                                                   substantially equal to or longer than those for 
• Liabilities assumed by the buyer in excess       the first sale. However, the resale terms must    Copying, assembling, and 
of the seller’s basis. This amount is line 20      not permit significant deferral of recognition of sending the form to the IRS      .   . 20 min.
from the year of sale (within the meaning of       gain from the first sale (for example, amounts    If you have comments concerning the 
Regulations section 15a.453-1(b)(3)(i)).           from the resale are being collected sooner).      accuracy of these time estimates or 
Line 24                                            Line 30                                           suggestions for making this form simpler, we 
                                                                                                     would be happy to hear from you. See the 
You may use the installment method to report       If the related party sold all or part of the      instructions for the tax return with which this 
a sale only if the sale results in a gain. Under   property from the original sale during this tax   form is filed.
section 453 and Rev. Rul. 70-430, you cannot       year, enter the amount realized from the part 
claim a loss under the installment method.         resold. If part was sold in an earlier year and 
Don’t file Form 6252 if the amount calculated      part was sold this year, enter the cumulative 
for line 24 is less than zero. Instead, report the amount realized from the resale.
entire sale on Form 4797, Form 8949, or 
Schedule D (Form 1040).                            Amount realized. The amount realized from a 
                                                   sale or exchange is the total of all money 
Line 25                                            received plus the FMV of all property or 
Enter here and on Form 4797, line 15, any          services received. The amount realized also 
ordinary income recapture on section 1252,         includes any liabilities that were assumed by 
1254, or 1255 property for the year of sale or     the buyer and any liabilities to which the 
all remaining recapture from a prior year sale.    property transferred is subject, such as real 
Don’t enter ordinary income from a section         estate taxes or a mortgage. For details, see 
179 expense deduction. If this is the year of      Pub. 544, Sales and Other Dispositions of 
sale, complete Form 4797, Part III. The            Assets.
amount from line 27c, 28b, or 29b of Form