Use Parts I, II, and III of Form 8824 to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales. Current Revision Form 8824 PDF Instructions for Form 8824 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8824 Revisions About Publication 523, Selling Your Home About Publication 525, Taxable and Nontaxable Income About Publication 544, Sales and Other Dispositions of Assets Other Current Products Related About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 4797, Sales of Business Property About Form 6252, Installment Sale Income
