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  1. On the worksheet Form 8824 for the part of the property used for business or investment, follow steps (1) through (3) above only if you can exclude at least part of any gain from the exchange of that part of the property; otherwise, complete the form according to its instructions.

  2. Use Form 8824 to report like-kind exchanges. A like-kind exchange occurs when you exchange business or investment property for property of a like kind. Use Form 8960 to figure any net investment income tax relating to gains and losses reported on Schedule D, including gains and losses from a securities trading activity.

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    Jan 06, 2022 · Credit for Increasing Research Activities (Form 6765) Credit for Small Employer Pension Plan Start-Up Costs and Auto-Enrollment (Form 8881) Credits for Affected Disaster Area Employers (Form 5884-A) Disabled Access Credit (Form 8826) Distilled Spirits Credit (Form 8906) Employer Credit for Paid Family and Medical Leave (Form 8994)

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