Other Gains or (Losses)

If you sold or exchanged assets used in a trade or business, and are filing Form 4797, include the amount from Form 4797, line 18b, on line 4 and check the “4797” box. For more information, see the Instructions for Form 4797.

If Form 4797 isn’t otherwise required, include the amount from Form 4684, line 31, on line 4 and check the “4684” box. For more information, see the Instructions for Form 4684.