,t#c ---- ,s*$ule #a--,4posi;ns ( ,capital ,prop]ty ,t#c ,,sch #a 7#jg7 --,5t] ! applica# tax ye> 9 ! box abv4 --,= 9=m,n on -plet+ ? s*$ule1 see ,*apt] #c 9 ! public,n ,t#djac1 ,t#c ,tru/ ,guide4 --,if ! tru/ is report+ a deem$ 4posi;n1 -plete ,=m ,t#ajee f/4 --,if y ne$ m space1 atta* a sep>ate %eet ( pap]4 ,9clude a -plet$ copy ( ? s*$ule )! tru/'s return4 ,note3 ,d n use ? s*$ule 6claim an all[a# busi;s 9ve/;t loss f 4pos+ ( %>es or debts (a small busi;s corpor,n 7see ,l9e #be 9 ! ,t#c ,tru/ ,guide74 #a ,s*$ule #a ,transcrib]'s note3 7,in pr9t1 ! text 3ta9s 8,numb]$0 columns #a 6#e & 8,descriptive0 columns #a 6#g ) space = two 5tries l9es = ea* (! foll[+47 ,qualifi$ small busi;s corpor,n %>es ,2f ,m>* #ai1 #bjjg ,numb] ( %>es ---- ,"n ( corpor,n & class ( %>es ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 7,a7 & 7#ajac7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- #b ,s*$ule #a ,af ,m>* #ah1 #bjjg ,numb] ( %>es ---- ,"n ( corpor,n & class ( %>es ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 7,b7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- 7#ajaa7 ,total ( l9e ;,a & l9e ;,b 7,add all ! am.ts "u column #b7 """"""""""""""""""""""""""" 4#---- 7#a7 & 7#ajab7 ,total ( l9e ;,a & l9e ;,b 7,ga9 7or loss77 7,add all ! am.ts "u column #e7 """"" 4#---- ,qualifi$ f>m or fi%+ prop]ty ,2f ,m>* #ai1 #bjjg ,a4ress or legal descrip;n ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- #c ,s*$ule #a 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 7,c7 & 7#ajbc7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- ,af ,m>* #ah1 #bjjg ,a4ress or legal descrip;n ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 7,d7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- 7#ajba7 ,total ( l9e ;,c & l9e ;,d 7,add all ! am.ts "u column #b7 """"""""""""""""""""""""""" 4#---- 7#b7 & 7#ajbb7 ,total l9e ;,c & l9e ;,d 7,ga9 7or loss77 7,add all ! am.ts "u column #e7 """"" 4#---- #d ,mutual fund units & o!r %>es 7report capital ga9s or losses %[n on an 9=m,n slip on l9e #aj 2l47 ,numb] ( %>es ---- ,"n ( fund or corpor,n & class ( %>es ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- 7#ajca7 ,total 7,add all ! am.ts "u column #b7 """"""""""""""""" 4#---- 7#c7 & 7#ajcb7 ,ga9 7or loss7 7,add all ! am.ts "u column #e7 4#---- #e ,bonds1 deb5tures1 promissory notes1 & o!r simil> prop]ties ,face value ---- ,matur;y date ---- ,"n ( issu] ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- 7#ajda7 ,total 7,add all ! am.ts "u column #b7 """"""""""""""""" 4#---- 7#d7 & 7#ajdb7 ,ga9 7or loss7 7,add all ! am.ts "u column #e7 4#---- #f ,r1l e/ate & deprecia# prop]ty 7d n 9clude losses on deprecia# prop]ty47 ,a4ress or legal descrip;n ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- 7#ajea7 ,total 7,add all ! am.ts "u column #b7 """"""""""""""""" 4#---- 7#e7 & 7#ajeb7 ,ga9 7or loss7 7,add all ! am.ts "u column #e7 4#---- ,p]sonal-use prop]ty 7full descrip;n7 ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- #g ,s*$ule #a 7#e7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- 7#ajfa7 ,total 7,add all ! am.ts "u column #b7 """"""""""""""""" 4#---- 7#f7 & 7#ajfb7 7,if negative1 5t] 8#j07 7,add all ! am.ts "u column #e7 """""""""""""""""""" 4#---- ,li/$ p]sonal prop]ty 7,,lpp7 7full descrip;n7 ---- 7#a7 ,ye> ( acquisi;n ---- 7#b7 ,proce$s ( 4posi;n 4#---- 7#c7 ,adju/$ co/ base 4#---- 7#d7 ,\tlays & exp5ses 7f 4posi;ns7 4#---- 7#e7 ,ga9 7or loss7 7column #b m9us columns #c & #d7 4#---- 7#ajga7 ,total 7,add all ! am.ts "u column #b7 """"""""""""""""" 4#---- 7#g7 & 7#ajgb7 7,add all ! am.ts "u column #e7 """"""""""""""""" 4#---- #h ,s*$ule #a ,note3 ,y c only apply ,,lpp losses ag/ ,,lpp ga9s4 7#h7 & 7#ajhj7 ,5t] ,,lpp losses f l9e #g ( ,=m ,t#ajee1 & unappli$ ,,lpp losses f o!r ye>s 7give details74 """""""""" 4#---- 7#i7 .,net .ga9 7l9e #g m9us l9e #h7 """"""""""""""""""""""""""" 4#---- 7#aj7 & 7#aajj7 ,9=m,n slips-- ,capital ga9s 7or losses7 7atta* ,t#c1 ,t#e1 ,t#d;,,ps1 ,t#ejac1 & ,t#ejac;,a slips47 4#---- 7#aa7 ,subtotal 7,add l9es #a 6#f1 #i1 & #aj47 """""""""""""" 4#---- 7#ab7 & 7#aacj7 ,capital losses f a reduc;n 9 busi;s 9ve/;t loss 4#---- 7#ad7 ,total ( am.ts 9 column #e 2f res]ves 7l9e #aa m9us l9e #ab7 """""""""""""""""""""""""" 4#---- 7#ae7 & 7#aagj7 ,res]ves f l9e #i1 column #c ( ,s*$ule #b 7if negative1 %[ x 9 brackets & #i ,s*$ule #a subtract x f ! am.t on l9e #bcfc ( ,s*$ule #b7 """"""""""" 4#---- 7#af7 ,subtotal 7l9e #ad plus l9e #ae7 """""""""""""""""""""""""" 4#---- 7#ag7 ,am.t f l9e #i ( ,s*$ule #a;,a 7atta* ,s*$ule #a;,a7 """ 4#---- 7#ag;,a7 .,subtotal 7l9e #af m9us l9e #ag7 """""""""""""""""""""" 4#---- 7#ah7 & 7#aaia7 ,capital ga9s f gifts ( o!r capital prop]ty 7see ,s*$ule #a1 l9e #ah 9 ! guide7 """"""""""""""""" 4#---- 7#ai7 & 7#afdf7 ,total capital losses transf]r$ "u subsec;n #afd7#f7 7d n put ? am.t 9 brackets7 """""" 4#---- 7#bj7 ..,total capital ga9s 7or .losses7 7l9e #ag;,a plus l9e #ai7 """""""""""""""""""""""""" 4#---- ,multiply l9e #bj 0"o half """""" 4#---- #aj ,s*$ule #a 7#ba7 & 7#abbj7 ,total taxa# capital ga9s 7or net capital losses7 """"""""""""""""""""""" 4#---- ,if ! am.t on l9e #ba is positive1 5t] x on l9e #ja (! return4 ,if ! am.t is negative1 see l9e #ja 9 ! ,t#c ,tru/ ,guide4 #aa