Complete Tax

Unless one of the following special circumstances applies to this transaction you should select "Normal sale:"

• Expired purchased option. "EXPIRED" will print in column (d) of Schedule D.
• Expired granted option. "EXPIRED" will print in column (e).
• Inherited property. "INHERIT" will print in column (b) and the transaction will be treated as held longer than one year.
• Personal loss and not deductible. "PERSONAL LOSS" will print across columns (f).
• Stock is designated as worthless. "WORTHLESS" will print across columns (c) and (d). Date of sale for holding period purposes will be based on December 31 of the tax year.
• Wash sale loss. The loss not allowed will be reported on the next line in column (f) as an offsetting gain with "Wash Sale" printing in column (a).
• Small business stock qualifying for Section 1045 rollover treatment. The full amount of the gain will be reported on the next line in column (f) as an offsetting amount with "Section 1045 Rollover" printing in column (a).
• Electing to make a Section 1397B rollover of Empowerment Zone assets.