Line 19

If you checked “Yes” on line 17, complete the Unrecaptured Section 1250 Gain Worksheet in these instructions if any of the following apply for 2025.

You sold or otherwise disposed of section 1250 property (generally, real property that you depreciated) held more than 1 year.

You received installment payments for section 1250 property held more than 1 year for which you are reporting gain on the installment method.

You received a Schedule K-1 from an estate or trust, a partnership, or an S corporation that shows “unrecaptured section 1250 gain.”

You received a Form 1099-DIV or Form 2439 from a real estate investment trust or regulated investment company (including a mutual fund) that reports “unrecaptured section 1250 gain.”

You reported a long-term capital gain from the sale or exchange of an interest in a partnership that owned section 1250 property.