Form 8824 Form 8824 Like-Kind Exchanges

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k 3 . W%CInCATIONS

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M 8E REYOVED BEFORE PRMTlHO

m M "24, PA[Y 7 01 4
WGNS
TOP l+m rh'~.CENTER SMS
PLPER WIE mm*rG, WU al
FLAT SIZE 2t6 mrn IbH'I rn 1 4 mm ( l l ' b

m ~ m
nmo TO n m
N K BLACK

UkeKlnd Exchanges
(and ascum 1 w 3 C M m k t - O f - ( n ~ ~st a h )

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N W . I f NLB pope?y d e s c M Dn nne f or tine 2 Is I& w m
n
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lacst& wrnde !he UrdM Statss, mdrccrtrr IM chniry
DescnplM oi like-klnd property glven UD
...........................................................................

3

Date I I ~ O - K I Iproperty
~~
glue" up was orlgindly awulred (monte, day, ye&

4

Oslo y~ aci~nllytranslsned your p-oprty I0 01hM party (rnorrth, aay, y u a q

9

oat# Ilke-hnd pm-y
you reoslved was IWernWa by written notlcs to mmher party (month,
day, yearl. See 1muucrlOn3for 45-day wmtm nulcs requ~remem

b

Oat* ymactuallyrecslved theike-kina empertyfromolbwpaly(monlh,day,

I

Was lkm exchange d thw ppropaty g m up u m x i v d made with a d a t e d pa*, &er
(wen IIS vlrwgh an ~ m e r r r m i a r y p . h I 4 t u l Party Exchange l n l m t l a n

8

~amdneum~

9

h r i n g mis tan

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. . . . . . . .

y

l

r

w.Sea ~ m r r u c t ~ n s

u

direclly or und*rectly

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@ar (and before the dwa rnat is 2 y e a n atel me laar transfer of property that was uan of tna
excnmgm). dlrl tna ce~atedp a q d r m a y w l n d l m l y (such *s mmugn an Intmnsdlary) ~ lorl disposv or any
pan of tho ~ ~ k n - ~pr~perfy
nd
recsrved tmm y u ~
in t b elrcnange?. . .
. . . . . . .

~
numaa

Oms UHO

[Xlting thrs tax year (md bsrors the date tM IS 2 y e a r s a m the Isn trmslw ol prewrry that wa3 pan of tne
wdrwgel, dia yw sell or d b v of any pan of the I r h e h d property you rem~ved?

10

. . . . . . Ohm OHO

ff

oom Gnat 9 and 10 am 'No" and ihs rs the +01 ma exchmqe, p m P M 111
or

ma ,-

w-nor I-

slcp here. R

Ifbolh Imws 9 and id ere "No' and Ihfs ts not me
h9 9 Urn 10 rs " Y e ' cpnLusm Pen If1 ma rspwr on mfs&5
try mum the d e M
II w e s .

lm l m 24
~ unless om 01 rho WopW M h e

If om of tho eacepllcns below appllas to the dlspmtlm. Fhsck the applrcable wx

1f

a

0

b [7
c

CI

The alsposlfion

was alter (ha death of either of tho relMed partr-.

me ailpsmon was an Involuntary mnversion, and the threat or wnversbon o c c u m atlm the eichanga.
YW can -lsn
princlpet p ~

to the satisfaction of Ul8 IRS thaf rdther r h . sxchange nor the dlsposrtion had lax aoldance as ~ t s
r Uptnls
~ b x rs E M @
Skach
, an exptmatlen (see ~ m t r d l m s ) .

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1.n 9. SPWIRCITIONS

TO BL RWWU~REFORE PR~NTIHO

I M m 4 c n M S TO PRtNER
F W M 8823, PAGE 2 016
PRINTS HmO TO HEbD
MAAGMS. TOP 13 mm 5 ' ) C E m SIOES.
INK. WK
PAPEA: WITF WRITIN& s i ~ 20.
i
FtATSUE.218mnW4')d 179mm[11')
WNMPR!+4TCI W D O T P R M T - W H O T P W - 0 0 H O I P R l N T

Cwllon:C w kmslerred and mubd (*I mcxe ttrvl cns wato or -M
m~nm
w IhJcasn or o m mot Ye+mdj -o
rss ~ d n OI gmuw-asw1 ~ ~ s h l r r p r athe
h.&itnoa: Conplate llms 12 thmvgh Id m& I f y w p v e up pmperr). t t u i was not tika-Mm, O t m l s e , go foline 15.
I 2 F r r rnakel value (FMV) of omef p w m y glven up . . .
19 A
d
w
e
d basls of O ~ propew
W
g ~ v mup . . . . . . . .
Ga~nor (loss) recognized on dhur property g l m up Suntract Iltw \ 3 from Hne 12. R e w n tne
gain or (loss; on me same manner as d the echanp. had w a n a 'sale
Caulion: It lhs m p*en up was used p-eor Fun+ as a h e , see P r o m uasd
as horns in tkn rn3bvcnoos

15

cagh r m w . FW DI MM p r ~ p e r t yr m , phe nm l l e b ~ l sasumed
r~
by omsr OW,
reducsd
(but not h ~ o w
rwo] by my exchange axp8ngas yw incurred (sag insrrucrmn91 . . . . . .

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1% F M v of like-Mnd propem you received
17 &idliwul5andl6.
18 Ad(ustd W s of like-k~ndp w n y you gave up, net arnounfs pad 10 OThm wrty, plus any
s~ehangeexpenses not used on tlnm 15 1lmtNctiom)
19 R u l l ~ ~ l n o c f l w s ~ . S u M r a n l l n s l B t o m U ~ 1 7
20 E n t ~ m e m ~ l e r d l i n e 1 5 o r l l m l @ . ~ u l r o t l ~ ~ a n m .
under r s c a p t w rub. Enter hero and br Fam 4197, line 18 (minsbvclimsl
21 minary

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M
25

m ,,

5:

14

Zz

,

15
18

II
18
18

2Q

21

Sublaet Hrm 21 trm Hne 20 It mu w h s , emer -&. li more M m a , errter here and on Schedulo
m
O a F m 4797. u n l m tta innallment meMod W l m [sep l n m o p l ~
2.9
RseogrlrsdgPkr. Add llnss2l andn
24 1
Ddened gah or [bml-Slauaa nm 23 han llm 19. If a MUM pmly sxctmqe. W Elnsnuclims
~ ~ l l r a f 1 h l d n d ~ m s l v s d % ~ 1 i n 0 1 5 f m m t h e s u m o f r 1 n ~ 1 ~ a251
d ~ 3 .
Deferral o t O a l n From Swztlm t 0 u CoMlct-of-Intomst Sals-

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.

Notr:
wth

ma rn 1s to Pe ~ s e oonly b/

o

m ol Bmployees of

me m u &

I

m c n ol hw Feuera1 G o v e m m f w ,ucnc.ar

or rm F m m d Gonvnmanf h x rapamrg r o r v ~ n ol
m garn v w rscDw f0-U on rtm we ~f m d n f 10 cwnprf
im c m I I I C t a l - ~ n r mm@Awwnro h a p m am be usedonly r l lhe m s r of me replecemenr p r w a f y rs more tnan rhe

~ O l t M d l v e S t e d ~ .

w mtw t

h number f
m t h upper
~
r l g comer
~
d yarrceltkale or dlbwititUr9. (Do nM
oopy ol your oertlflcsts. K w p ihw cemflcwe wlm your -1.

27
28

anacn a

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F -

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Oescriptlm of replacement pmpem, .........................................
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Descriptlm ot dluested

2a

Data dnwted pmperfy was sold (manlh, day. y w l

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3[L

Salaswcs 01 dlwrled property {seeInsrrwrlws).

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91

Basis ot dlvened pmpBrtY.

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32

R m l l w d galm. S u M m IrnsJt horn lhe 3I)

33

Cast ot replacement pmpatr purcnased wlthln 80 days after date
a l sde

34

Subhwi line 33 horn lms 30.

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M zem M

less. enler

U-

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36 Ordinary I n m und* -we
r u l e Emw hem and rn Form 4797, Une l O { p e a rmlructlms)
98 S u m d llne 35 horn line 311. 11zero or I-,
m t a O H mom than zerp, mer hem and on
Scneaule D or Form 4797 [seelnstnrctbrs) . . . . . . . . . . . . . . . . .
37

,~

s

r gmln.
n

SuMract tho sum of l l n w 35 and 38 fmm line 32

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