Selling price including mortgages and other debts. Do not include interest, whether stated or unstated Form 6252 Department of the Treasury Internal Revenue Service Installment Sale Income a Attach to your tax return. a Use a separate form for each sale or other disposition of property on the installment method. a OMB No. 1545-0228 2013 Attachment Sequence No. 79 Name(s) shown on returnIdentifying number 1 Description of property a 2 aDate acquired (mm/dd/yyyy) aa 3 Was the property sold to a related party (see instructions) after May 14, 1980? If “No,” skip line 4....YesNo 4 Was the property you sold to a related party a marketable security? If “Yes,” complete Part III. If “No,” complete Part III for the year of sale and the 2 years after the year of sale............YesNo Part IGross Profit and Contract Price. Complete this part for the year of sale only. 5 5 6 Mortgages, debts, and other liabilities the buyer assumed or took the property subject to (see instructions)...........6 7 Subtract line 6 from line 5 ...............7 8 Cost or other basis of property sold...........8 9 Depreciation allowed or allowable............9 10 Adjusted basis. Subtract line 9 from line 8.........10 11 Commissions and other expenses of sale.........11 12 Income recapture from Form 4797, Part III (see instructions) . . .12 13 Add lines 10, 11, and 12.........................13 14 14 15 If the property described on line 1 above was your main home, enter the amount of your excluded gain (see instructions). Otherwise, enter -0-...................15 Subtract line 15 from line 14...................16 17 Subtract line 13 from line 6. If zero or less, enter -0-................17 Add line 7 and line 17....................18 Part IIInstallment Sale Income. Complete this part for the year of sale and certain debts you must treat as a payment on installment obligations. 19 Gross profit percentage (expressed as a decimal amount). Divide line 16 by line 18. For years after the year of sale, see instructions......................19 20 If this is the year of sale, enter the amount from line 17. Otherwise, enter -0-........20 21 Payments received during year (see instructions). Do not include interest, whether stated or unstated 21 22 Add lines 20 and 21..........................22 23 Payments received in prior years (see instructions). Do not include interest, whether stated or unstated...........23 24 Installment sale income. Multiply line 22 by line 19................24 25 Enter the part of line 24 that is ordinary income under the recapture rules (see instructions) . . .25 26 Subtract line 25 from line 24. Enter here and on Schedule D or Form 4797 (see instructions) . . .26 Part IIIRelated Party Installment Sale Income. Do not complete if you received the final payment this tax year. 27 Name, address, and taxpayer identifying number of related party 28 Did the related party resell or dispose of the property (“second disposition”) during this tax year? .....YesNo 29 I aThe second disposition was more than 2 years after the first disposition (other than dispositions of marketable securities). If this box is checked, enter the date of disposition (mm/dd/yyyy).....a bThe first disposition was a sale or exchange of stock to the issuing corporation. cThe second disposition was an involuntary conversion and the threat of conversion occurred after the first disposition. dThe second disposition occurred after the death of the original seller or buyer. eIt can be established to the satisfaction of the IRS that tax avoidance was not a principal purpose for either of the dispositions. If this box is checked, attach an explanation (see instructions). 30 Selling price of property sold by related party (see instructions)............30 31Enter contract price from line 18 for year of first sale................31 32Enter the smaller of line 30 or line 31.....................32 33Total payments received by the end of your 2013 tax year (see instructions)........33 34Subtract line 33 from line 32. If zero or less, enter -0-...............34 35Multiply line 34 by the gross profit percentage on line 19 for year of first sale........35 36Enter the part of line 35 that is ordinary income under the recapture rules (see instructions) . . .36 37Subtract line 36 from line 35. Enter here and on Schedule D or Form 4797 (see instructions) . . .37 For Paperwork Reduction Act Notice, see page 4.Cat. No. 13601RForm 6252 (2013) f the answer to question 28 is 'Yes', complete lines 30 through 37 below unless one of the following conditions is met. Check the box that applies. Information about Form 6252 and its instructions is at www.irs.gov/form6252. Subtract line 13 from line 5. If zero or less, do not complete the rest of this form (see instructions) any year you receive a payment or have 18 Contract price. 16 Gross profit. b Date sold (mm/dd/yyyy) ----------------Page (0) Break----------------