Instructions for the Unrecaptured Section 1250 Gain Worksheet

Lines 1 through 3.

If you had more than one property described on line 1, complete lines 1 through 3 for each property on a separate worksheet. Enter the total of the line 3 amounts for all properties on line 3 and go to line 4.

Line 4.

To figure the amount to enter on line 4, follow the steps below for each installment sale of trade or business property held more than 1 year.