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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8282: 8282

Form 8282, Statement of Sale of Business Property, reports the sale, exchange, or other disposition of depreciable business assets. File it with the return for the year the property was transferred.

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Form Overview

IRS Form 8282 - 8282

Form 8282, Statement of Sale of Business Property, reports the sale, exchange, or other disposition of depreciable business assets. File it with the return for the year the property was transferred.

It captures the asset description, date placed in service, date of disposition, buyer’s name and address, and sale price or other consideration.

Risk Radar

Scan points
  • 1Missing or inaccurate Form 8282 can trigger depreciation recapture penalties.
  • 2Leaving a required asset off the form
  • 3Incorrect buyer address or name
  • 4Mismatched disposition date versus return year
  • 5Failing to include the form with the return

Plain English

When you sell or give away a piece of equipment, building, or other business asset that you’ve been depreciating, the IRS wants a short statement about the transaction. This form tells them who bought it, when, and for how much.

Submission Date

  • Filing date: 2021-10-25 22:10:35
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

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What this form is for

  • Use when you sell or exchange a depreciable business asset.
  • Do not use for personal-use property or assets not claimed for depreciation.
  • Check Form 4562 if you are unsure whether the asset required reporting.

Form selector

Use this form or another form?

Asset held >5 years without depreciation

Reports sale of capital assets

✓ Verify if depreciation was ever claimed

Form 4797

Transfer of real estate used in business

Like‑kind exchange reporting

✓ Ensure exchange qualifies under IRC 1031

Form 8824

Deadline or filing window

Form 8282 must be filed by the due date of the taxpayer’s return for the year the property was disposed, including any extensions. If the return is filed late, the form is also late and may incur penalties.

  • —Sale price | – | Gross proceeds | Verify against buyer’s invoice

Checklist

What you need before filling it out

1

Asset description

Purchase invoice or asset register · Accounting records

⚠ Misspelling or wrong model number✕ Medium
2

Date placed in service

Original depreciation schedule · Form 4562

⚠ Confusing acquisition vs. service date✕ Low
3

Disposition date

Not clearly stated in the provided official source · Not clearly stated in the provided official source

⚠ Not clearly stated in the provided official source✕ Not clearly stated in the provided official source

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

The latest revision is the 2024 edition, released October 2023. Verify the edition date on the top of the form before use.

What changed or needs a fresh check

  • Edition date: verify 2024 version (top of form).
  • Fee: no filing fee for Form 8282.
  • Mailing address: use the address listed in the return instructions.
  • Electronic filing: confirm software supports attachment of Form 8282.
  • Signature: taxpayer must sign; authorized agent may sign with Power of Attorney.

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Quick Facts

The taxpayer who owned the depreciable property – usually a business or individual sole proprietor – files the form.
It captures the asset description, date placed in service, date of disposition, buyer’s name and address, and sale price or other consideration.
Attach Form 8282 to the tax return for the year the sale or exchange occurs; the deadline is the same as the return’s filing deadline, including extensions.
Mail the completed form with the taxpayer’s federal income tax return to the address specified in the return’s instructions, or e‑file it as part of the return package if the software supports it.
Errors can trigger penalties for underreporting income or misreporting depreciation recapture, and may delay processing of the return.
1. Gather the asset’s original service date and depreciation schedule. 2. Obtain the buyer’s legal name, address, and purchase price. 3. Complete Part I for each disposed asset, entering dates, description, and consideration. 4. Sign and attach the form to the return before mailing or submitting electronically.

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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