Software of the Month Club 1995 March/SOFM_Mar1995.bin/pc/sri/windows/accb/taxforms/fg1.txt

Text File | 1995-01-27 | 9KB | 660 lines

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+ GP1A + GD1A - GC1A ^ GAH           ' LINE 2
+ GAH < - GAH ^ GAG
+ GAH < ^ GAH
+ GP1B + GD1B - GC1B ^ GBH
+ GBH < - GBH ^ GBG
+ GBH < ^ GBH
+ GAG + GBG + GSLG ^ G7G             ' LINE 7G
+ GAH + GBH + J39 + G04 + GSLH + G06 ^ G7H  ' LINE 7H
+ G7H - G7G ^ G08                    ' LINE 8
+ G08 - G123 ^ G10                   ' LINE 10
+ G10 < ^ G10
+ G10 > + G10 ^ D12                  ' SCH D LINE 12
+ G123 = ^ G10
+ GP2A + GD2A - GC2A ^ GCH           ' LINE 11
+ GCH < - GCH ^ GCG
+ GCH < ^ GCH
+ GP2B + GD2B - GC2B ^ GDH
+ GDH < - GDH ^ GDG
+ GDH < ^ GDH
+ G08 < - G08 ^ G12                  ' LINE 12
+ G08 > + G123 > + G08 ^ G13         ' LINE 13
+ G10 > + G123 ^ G13
+ GCG + GDG + G12 + G5G + GOLG ^ G9G ' LINE 19
+ GCH + GDH + G11 + G13 + G33 + G5H + G16 + GOLH + G179 ^ G9H
+ G9H - G9G ^ G20                    ' LINE 20
+ G12 > + J39 > + JK2 + JP2 ^ G01
+ G01 - G12 > + G12 ^ G01
+ G20 + G01 ^ Z15
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S PART I - SALES OR EXCHANGES OF PROPERTY
R ~41
^
R ~25
S !(d) Price !(e) Deprec! (f) Cost ! (g) Loss ! (h) Gain~
^
R ~25
S !  [GP1*]  !  [GP1*]  !  [GP1*]  ! f - d - e! d + e - f
^
S ~2
R ~12
S Property A !
C GP1A
S !
C GD1A
S !
C GC1A
S !
T GAG
S !
T GAH
^
R ~14
S Property B !
C GP1B
S !
C GD1B
S !
C GC1B
S !
T GBG
S !
T GBH
^
S ~3  Gain` if any` from Form 4684` line 39
R .8
S (FJ1)! 3 !
R /10
S !
T J39
^
S ~4  Section 1231 gain from installment sales from
R ~5
S !   !
R /10
S !
R /10
^
R ~4
S Form 6252` line 26 or 37
R .21
S (FL1)! 4 !
R /10
S !
T G04
^
S ~5  Section 1231 gain or (loss) from like-kind
R ~8
S !   !
R /10
S !
R /10
^
R ~4
S exchanges from Form 8824
R .18
S [GSLG/H]! 5 !
C GSLG
S !
C GSLH
^
S ~6  Gain` if any` from line 34` from other than
R ~7
S !   !
R /10
S !
R /10
^
R ~4
S casualty or theft
R .33
S ! 6 !
R /10
S !
T G06
^
S ~7  Add lines 2 through 6 in columns (g) and (h)
R .6
S ! 7 !
T G7G
S !
T G7H
^
S ~8  Combine columns (g) and (h) of line 7. Enter on the
R ~10
S !~~~!
R /10
^
R ~4
S appropriate line as follows
R .29
S (FD1)! 8 !
T G08
^
R ~6
S If line 8 is zero or a loss` enter the amount on line 12   !///!
R /10
^
R ~6
S below and skip lines 9 and 10. If line 8 is a gain and you !///!
R /10
^
R ~6
S did not have any prior year section 1231 losses` or they   !///!
R /10
^
R ~6
S were recaptured in an earlier year` enter the gain as a
R ~4
S !///!
R /10
^
R ~6
S long-term capital gain on Schedule D and skip lines 9` 10  !///!
R /10
^
R ~6
S and 13 below.
R ~46
S !///!
R /10
^
S ~9  Nonrecaptured net section 1231 losses from prior years.[G123]! 9 !
C G123
^
S 10  Subtract line 9 from 8. If zero or less` enter -0-
R .6
S (FD1)!10 !
T G10
^
R ~6
S If line 10 is zero enter the amount from line 8 on line 13 !///!
R /10
^
R ~6
S below. If line 10 is more than zero` enter the amount from !///!
R /10
^
R ~6
S line 9 on line 13 below` and enter the amount from line 10 !///!
R /10
^
R ~6
S as a long-term capital gain on Schedule D.
R ~17
S !///!
R /10
^
R -80
^
S PART II - ORDINARY GAINS AND LOSSES
R ~45
^
R ~25
S !(d) Price !(e) Deprec! (f) Cost ! (g) Loss ! (h) Gain~
^
R ~25
S !  [GP2*]  !  [GD2*]  !  [GC2*]  ! f - d - e! d + e - f
^
S 11
R ~12
S Property A !
C GP2A
S !
C GD2A
S !
C GC2A
S !
T GCG
S !
T GCH
^
R ~14
S Property B !
C GP2B
S !
C GD2B
S !
C GC2B
S !
T GDG
S !
T GDH
^
R ~34
S From Form 6252 (FL1)!   !
R /10
S !
T G11
^
S 12  Loss` if any` from line 8
R .25
S !12 !
T G12
S !
R /10
^
S 13  Gain` if any` from line 8` or amount from line 9..!13 !
R /10
S !
T G13
^
S 14  Gain` if any` from line 33
R .24
S !14 !
R /10
S !
T G33
^
S 15  Net gain or (loss) from Form 4684` lines
R .10
S !   !
R /10
S !
R /10
^
R ~4
S 31 and 38a
R .35
S (FJ1)!15 !
T G5G
S !
T G5H
^
S 16  Ordinary gain from installment sales from
R ~9
S !   !
R /10
S !
R /10
^
R ~4
S Form 6252` line 25 or 36
R .21
S (FL1)!16 !
R /10
S !
T G16
^
S 17  Ordinary gain or (loss) from like-kind
R ~12
S !   !
R /10
S !
R /10
^
R ~4
S exchanges from Form 8824
R .18
S [GOLG/H]!17 !
C GOLG
S !
C GOLH
^
S 18  Recapture of section 179 deduction
R .10
S [G179]!18 !
R /10
S !
C G179
^
S 19  Add lines 11 through 18 in columns (g) and (h)
R .4
S !19 !
T G9G
S !
T G9H
^
S 20  Combine columns (g) and (h) of line 19. Enter gain or (loss) !///!
R /10
^
R ~4
S on the appropriate line as follows
R .27
S !20 !
T G20
^
S ~~b For individual returns
R ~39
S !///!
R /10
^
R ~4
S (1) If the loss on line 12 includes a loss from Form 4684`~~~!///!
R /10
^
R ~8
S line 35` column (b)(ii)` enter that part of the loss on  !///!
R /10
^
R ~8
S line 20 of Schedule A
R .31
S (FA1)!20b!
T G01
^
R ~4
S (2) Redetermine the gain or (loss) on line 20` excluding the !///!
R /10
^
R ~8
S loss (if any) on line 20b(1). Enter on Form 1040`
R ~8
S !///!
R /10
^
R ~8
S line 15
R .45
S (FZ1)!20b!
T Z15
^
F
^
S PART III - GAIN FROM DISPOSITION OF PROPERTY
R ~14
S !property A!property B
^
S ~~Enter 'C' if Casualty or Theft` 'I' if Installment Sale.! <GA>
B GA
S ~~!~<GB>
B GB
R ~2
^
S 22  Gross sales price
R .27
S [GP3*]!22 !
C GP3A
S !
C GP3B
^
S 23  Cost or other basis plus expense of sale
R .4
S [GC3*]!23 !
C GC3A
S !
C GC3B
^
S 24  Depreciation (or depletion) allowed
R .9
S [GD3*]!24 !
C GD3A
S !
C GD3B
^
S 25  Adjusted basis` subtract line 24 from 23
R .10
S !25 !
T G5A
S !
T G5B
^
S 26  Total gain. Subtract line 25 from 22
R .14
S !26 !
T G6A
S !
T G6B
^
R -80
^
S 27  If section 1245 property
R ~26
S !   !
R ~10
S !
R ~10
^
S ~~a Depreciation allowed from line 24
R .11
S [G45*]!27a!
C G45A
S !
C G45B
^
S ~~b Enter smaller of line 26 or 27a
R .19
S !27b!
T G7A
S !
T G7B
^
R -80
^
S 28  If section 1250 property. If straight line
R ~8
S !   !
R ~10
S !
R ~10
^
R ~4
S depreciation was used` enter zero on line 28g.
R ~4
S !   !
R ~10
S !
R ~10
^
S ~~a Additional depreciation after 1975
R .10
S [GD4*]!28a!
C GD4A
S !
C GD4B
^
S ~~b Applicable percentage
R ~29
S !   ! <G1>~
B G1
S %! <G2>~
B G2
S %
^
R ~4
S multiplied by the smaller of line 26 or 28a
R .7
S !28b!
T GBA
S !
T GBB
^
S ~~c Subtract line 28a from 26. If line 26 is not more !   !
R ~10
S !
R ~10
^
R ~4
S than 28a` skip lines 28d and 28e
R .18
S !28c!
T GCA
S !
T GCB
^
S ~~d Additional depreciation after 1969 and
R ~12
S !   !
R ~10
S !
R ~10
^
R ~4
S before 1976
R .33
S [GD5*]!28d!
T GDA
S !
T GDB
^
S ~~e Applicable percentage
R ~29
S !   ! <G3>~
B G3
S %! <G4>~
B G4
S %
^
R ~4
S multiplied by the smaller of line 28c or 28d
R .6
S !28e!
T GEA
S !
T GEB
^
S ~~f Section 291 amount (for corporations only)..[G29*]!28f!
C G29A
S !
C G29B
^
S ~~g Add lines 28b` 28e` and 28f
R .23
S !28g!
T G8A
S !
T G8B
^
R -80
^
S 29  If section 1252 property. Skip this section if
R ~4
S !   !
R ~10
S !
R ~10
^
R ~4
S you did not dispose of farmland or if you are a~~~
S !   !
R ~10
S !
R ~10
^
R ~4
S partnership
R ~39
S !   !
R ~10
S !
R ~10
^
S ~~a Soil` water` and land clearing expenses
R .5
S [GSL*]!29a!
C GSLA
S !
C GSLB
^
S ~~b Applicable percentage
R ~29
S !   ! <G5>~
B G5
S %! <G6>~
B G6
S %
^
R ~4
S multiplied by line 29a
R .28
S !29b!
T GFA
S !
T GFB
^
S ~~c Enter the smaller of line 26 or 29b
R .15
S !29c!
T G9A
S !
T G9B
^
R -80
^
S 30  If section 1254 property
R ~26
S !   !
R ~10
S !
R ~10
^
S ~~a Intangible drilling and development cost
R .4
S [GDR*]!30a!
C GDRA
S !
C GDRB
^
S ~~b Enter the smaller of line 26 or 30a
R .15
S !30b!
T G0A
S !
T G0B
^
R -80
^
S 31  If section 1255 property
R ~26
S !   !
R ~10
S !
R ~10
^
S ~~a Applicable percentage of payments excluded from~~~!   ! <G7>~
B G7
S %! <G8>~
B G8
S %
^
R ~4
S Income under section 126
R .20
S [G12*]!31a!
T GGA
S !
T GGB
^
S ~~b Enter the smaller of line 26 or 31a
R .15
S !31b!
T G1A
S !
T G1B
^
R -80
^
S Summary of PART III gains
R ~55
^
S 32  Total gains for all properties. Add columns A and B` line 26.!   !
T G32
^
S 33  Add columns A and B` lines 27b` 28g` 29c` 30b` and 31b.
R ~6
S !   !
R ~10
^
R ~4
S Enter on line 14
R .40
S (FL1)!33 !
T G33
^
S 34  Subtract line 33 from 32. Enter the portion from casualty or !   !
R ~10
^
R ~4
S theft on Form 4684` line 33. Enter the portion from other
R ~4
S !   !
R ~10
^
R ~4
S than casualty or theft on Form 4797` line 6
R .13
S (FJ1)!34 !
T G34
^
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