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Form Instructions 1040 (Schedule C) for Georgia: What You Should Know

Part of the proceeds of the sale of property that was used as a business primarily engaged in a trade or business. • any part of the sale of real or personal property that was used by the owner solely for the generation of revenue. • any capital expenditure for a qualifying personal residence used primarily as a residence and which: (i) does not exceed 10 percent of the fair market value of the residence; (ii) is not a qualified renovation on qualified real or personal property; and (iii) is attributable to an improvement made to the qualifying personal residence. • any part of the proceeds of the sale of a qualified farm or ranch property, as defined in Section 6 of Article 8 of this Chapter, used in your business primarily engaged in farming or ranching, but not the proceeds of the sale of real or personal property that is used primarily in your farming or ranching business. Schedule M is for residents of Indiana and Michigan. Form IL-1040 Instructions — Illinois.gov Use Schedule D to report the sales and dispositions of real or personal property you acquired on or after January 1, 2000, and before the filing date. Use Schedule D (Form 1040) to report sales and dispositions of real or personal property you acquired on or after January 1, 2015, and before the filing date. Use Schedule D (Form 1040) to report any part-year residents.

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