|
+ JINA - JCSA ^ J4A                  ' LINE 4A
+ J4A < ^ J4A
+ 1 ^ TP1                            ' TEST TO COMPLETE LINES 5A - 9A
+ J4A > ^ TP1
+ JVBA - JVAA * TP1 ^ J7A            ' LINE 7A
+ JCSA * TP1 ^ J8A                   ' LINE 8A
+ J8A - J7A > + J7A ^ J8A
+ J8A - JINA * TP1 ^ J9A             ' LINE 9A
+ J9A < ^ J9A
+ JINB - JCSB ^ J4B                  ' LINE 4B
+ J4B < ^ J4B
+ 1 ^ TP1                            ' TEST TO COMPLETE LINES 5B - 9B
+ J4B > ^ TP1
+ JVBB - JVAB * TP1 ^ J7B            ' LINE 7B
+ JCSB * TP1 ^ J8B                   ' LINE 8B
+ J8B - J7B > + J7B ^ J8B
+ J8B - JINB * TP1 ^ J9B             ' LINE 9B
+ J9B < ^ J9B
+ J9A + J9B ^ J10                    ' LINE 10
+ J10 ^ J11
+ J10 - 100.00 > + 100.00 ^ J11      ' LINE 11
+ J10 - J11 ^ J12                    ' LINE 12
+ J4A + J4B ^ J14                    ' LINE 14
+ J14 - J12 ^ J15                    ' LINE 15
+ J15 < ^ J15
^ TP1                                ' TEST TO COMPLETE LINES 16 - 18
+ J15 = + 1 ^ TP1
+ J12 - J14 * TP1 ^ J16              ' LINE 16
+ Z31 / 10 * TP1 ^ J17               ' LINE 17
+ J16 - J17 ^ J18                    ' LINE 18
+ J18 < ^ J18
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S SECTION A - PERSONAL USE PROPERTY
R ~25
S !property A!property B
^
S ~2 Cost or other basis of each property
R .9
S [JCS*]! 2 !
C JCSA
S !
C JCSB
^ 
S ~3 Insurance or other reimbursement (whether or not   !   !
R ~10
S !
R ~10
^
S ~~~you submitted a claim)
R .23
S [JIN*]! 3 !
C JINA
S !
C JINB
^ 
R ~5
S Note` if line 2 is more than line 3` skip line 4.!   !
R ~10
S !
R ~10
^
S ~4 Gain from casualty or theft. If line 3 is more than!   !
R ~10
S !
R ~10
^ 
S ~~~line 2` enter the difference and skip lines 5 - 9..! 4 !
T J4A
S !
T J4B
^ 
S ~5 Fair market value before casualty or theft...[JVB*]! 5 !
C JVBA
S !
C JVBB
^
S ~6 Fair market value after casualty or theft
R .4
S [JVA*]! 6 !
C JVAA
S !
C JVAB
^
S ~7 Subtract line 6 from 5
R .29
S ! 7 !
T J7A
S !
T J7B
^ 
S ~8 Enter the smaller of line 2 or 7
R .19
S ! 8 !
T J8A
S !
T J8B
^ 
S ~9 Subtract line 3 from 8. If zero or less` enter -0-.! 9 !
T J9A
S !
T J9B
^ 
S 10 Casualty or theft loss. Add amounts on line 9
R .17
S !10 !
T J10
^ 
S 11 Enter amount from line 10 or $100` whichever is smaller
R .7
S !11 !
T J11
^ 
S 12 Subtract line 11 from 10
R .38
S !12 !
T J12
^ 
S 13 Add the amounts on line 12
R .36
S !13 !
T J12
^ 
S 14 Combine the amounts from line 4
R .31
S !14 !
T J14
^ 
S 15 * If line 14 is more than 13` enter the difference on
R ~9
S !   !
R ~10
^
R ~5
S Schedule D. Do not complete the rest of this section.
R ~7
S !   !
R ~10
^ 
S ~~~* If line 14 is less than 13` enter -0- and continue
R .10
S !15 !
T J15
^ 
S ~~~* If line 14 is equal to 13` enter -0-. Do not complete the   !   !
R ~10
^
R ~5
S rest of this section.
R ~39
S !   !
R ~10
^ 
S 16 If line 14 is less than 13` enter the difference
R .14
S !16 !
T J16
^ 
S 17 Enter 10% of Form 1040` line 32
R .26
S (FZ1)!17 !
T J17
^ 
S 18 Subtract line 17 from 16. If zero or less` enter -0-.
R ~9
S !   !
R ~10
^
S ~~~Enter on Schedule A` line 17
R .29
S (FA1)!18 !
T J18
^ 
F
^
S SECTION B - BUSINESS AND INCOME-PRODUCING PROPERTY
R ~8
S !Property A!Property B
^
S Was property used in a 'TRADE OR BUSINESS' or
R ~35
^
R ~13
S for 'INCOME-PRODUCING PURPOSES'? ('T' or 'I')  <J1>
B J1
R ~4
S <J2>
B J2
R ~2
^ 
S Was property held more than one year?
R ~9
S ('Y' or 'N')  <J3>
B J3
R ~4
S <J4>
B J4
R ~2
^
R -80
^ 
S PART I - CASUALTY OR THEFT GAIN OR LOSS
R ~41
^
S 20 Cost or adjusted basis of each property
R .6
S [JBC*]!20 !
C JBCA
S !
C JBCB
^ 
S 21 Insurance or other reimbursement (whether or
R ~7
S !   !
R ~10
S !
R ~10
^
S ~~~not you submitted a claim)
R .19
S [JBI*]!21 !
C JBIA
S !
C JBIB
^ 
S ~~~Note` if line 20 is more than line 21` skip line 22
S !   !
R ~10
S !
R ~10
^
S 22 Gain from casualty or theft. If line 21 is more
R ~4
S !   !
R ~10
S !
R ~10
^
S ~~~than 20` enter the difference on line 29 or 34`
R ~4
S !   !
R ~10
S !
R ~10
^
S ~~~column (c) and skip lines 23 through 27
R .12
S !22 !
T JDA
S !
T JDB
^ 
S 23 Fair market value before casualty or theft...[JBB*]!23 !
C JBBA
S !
C JBBB
^
S 24 Fair market value after casualty or theft
R .4
S [JBA*]!24 !
C JBAA
S !
C JBAB
^ 
S 25 Subtract line 24 from 23
R .27
S !25 !
T JGA
S !
T JGB
^ 
S 26 Enter the smaller of line 20 or 25
R .17
S !26 !
T JHA
S !
T JHB
^ 
S ~~~Note` if the property was totally destroyed` enter !   !
R ~10
S !
R ~10
^
R ~3
S on line 26 the amount from line 20.
R ~16
S !   !
R ~10
S !
R ~10
^ 
S 27 Subtract line 21 from 26. If zero or less enter -0-!27 !
T JIA
S !
T JIB
^ 
S 28 Casualty or theft loss. Add amounts on line 27.
R ~15
S !   !
R ~10
^
S ~~~Enter on line 29 or 34
R .40
S !28 !
T J28
^ 
R -80
^ 
S PART II - SUMMARY OF GAINS AND LOSSES
R ~10
S !
R ~5
S (b) Losses
R ~6
S !(c) Gains~
^
R ~5
S Casualty or theft of property held one
R ~4
S !(i) Trade !(ii)Income!
R ~10
^ 
R ~7
S year or less.
R ~27
S !or busines! producing!
R ~10
^ 
S 29~
R .40
S !29 !
T JK1
S !
T JK2
S !
T JKC
^ 
S 30 Totals. Add amounts on line 29
R .10
S !30 !
T JK1
S !
T JK2
S !
T JKC
^ 
S 31 Combine line 30` columns (b)(i) and (c). Enter on
R ~13
S !   !
R ~10
^
S ~~~Form 4797` line 15.
R .38
S (FG1)!31 !
T J31
^ 
S 32 Enter the amount from line 30` column (b)(ii) on
R ~14
S !   !
R ~10
^
S ~~~Schedule A` line 20
R .38
S (FA1)!32 !
T JK2
^
R -80
^
R ~5
S Casualty or theft of property held more than one year
R ~22
^ 
S 33 Casualty or theft gains from Form 4797` line 34
R .10
S (FG1)!33 !
T J33
^ 
S 34~
R .40
S !34 !
T JP1
S !
T JP2
S !
T JPC
^ 
S 35 Total losses. Add line 34` columns (b)..!35 !
T JP1
S !
T JP2
S !
R /10
^ 
S 36 Total gains. Add lines 33 and 34` column (c)
R .18
S !36 !
T J36
^ 
S 37 Add amounts on line 35` columns (b)(i) and (b)(ii)
R .12
S !37 !
T J37
^ 
S 38 If the loss on line 37 is more than the gain on line 36
R ~7
S !   !
R ~10
^
S ~~~a Combine line 35` column (b)(i) and line 36. Enter on
R ~8
S !   !
R ~10
^
R ~5
S Form 4797` line 15
R .33
S (FG1/FZ1)!38a!
T JTA
^ 
S ~~~b Enter the amount from line 35` column (b)(ii) on
R ~12
S !   !
R ~10
^
R ~5
S Schedule A` line 20`
R .35
S (FA1)!38b!
T JTB
^ 
S 39 If the loss on line 37 is equal to or less than the gain on   !   !
R ~10
^
S ~~~line 36` combine these lines on Form 4797` line 3
R .8
S (FG1)!39 !
T J39
^ 
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