Capital Gain or Loss Income Resources and Job Aids from Publication 4012

Capital gain or loss income information may come from the following:

• Publication 544, Sales and Other Dispositions of Assets
• Publication 551, Basis of Assets
• Publication 550, Investment Income and Expenses,
• Publication 523, Selling Your Home

The following job aids from Publication 4012 will help you determine and report the taxpayer's income:

• Publication 4012 Capital Gain or Loss Transactions Worksheet
• Publication 4012 How to Complete Capital Gain Worksheet – Sale of Home
• Form 1099 Consolidated Statement (sample)