U.S. · Tax forms
Form 4797 line 6, gain from line 32.
How Part III recapture feeds Part I, and what lines 6 and 7 do with it.
Line 6 (“Gain, if any, from line 32, from other than casualty or theft”) is the part of the Part III gain on line 32 that is not from a casualty or theft. Line 7 then combines lines 2 through 6. The casualty or theft portion goes to Form 4684, line 33 instead.
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Result
What the 2025 Form 4797 says
| Item | Meaning | What the IRS says |
|---|---|---|
| Line 30 | Total gains | Total gains for all properties: add property columns A through D, line 24 |
| Line 31 | Ordinary recapture | Add property columns A through D, lines 25b, 26g, 27c, 28b and 29b; enter here and on line 13 |
| Line 32 | Gain after recapture | Subtract line 31 from line 30 |
| Line 32, casualty portion | Form 4684, line 33 | Enter the portion from casualty or theft on Form 4684, line 33 |
| Line 32, other portion | Form 4797, line 6 | Enter the portion from other than casualty or theft on Form 4797, line 6 |
| Line 7 | Combine | Combine lines 2 through 6; enter the gain or (loss) here and follow the form's instructions for your entity type |
| Part III purpose | Recapture | Use Part III to figure recapture of depreciation and other items that must be reported as ordinary income on the disposition of certain property; complete lines 19 through 24 to determine the gain on the disposition |
Why a gain on Part III lands in Part I
Part III sorts a gain into two buckets. The recapture piece is ordinary income and flows to line 13 through line 31. What remains after subtracting line 31 from line 30 is line 32, and the non-casualty portion of that remainder is entered on line 6, where it is treated with the other section 1231 amounts in Part I.
What happens on line 7
Line 7 combines lines 2 through 6. The form then splits the path: partnerships and S corporations report the result on their Schedule K lines and skip lines 8, 9, 11 and 12; individuals and others enter a loss or zero on line 11, or a gain on line 12 or Schedule D depending on prior-year section 1231 losses on line 8.
Property held 1 year or less
The Part III instructions say that for property held 1 year or less you generally do not complete Part III and use Part II instead, with exceptions listed in the instructions' chart of where to make the first entry.
Worked example
Line 30 shows total gains of $50,000 and line 31 shows $18,000 of ordinary recapture, so line 32 is $32,000. None came from a casualty or theft, so $32,000 goes on line 6 and the $18,000 recapture goes on line 13. If lines 2 through 5 total $4,000, line 7 is $36,000. Names and figures are made up.
More line pages in this set
Related lines: Form 4797 Line 8, Form 4797 Line 10.
Sources
- Instructions for Form 4797 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 4797, Sales of Business Property (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 form and instructions. Line labels were read from the IRS PDF posted on the date read; line numbers, dollar limits and cutoff years change between editions, so check them against the form for your tax year. The Form 4797 instructions have no separate text for line 6; this page rests on the form wording and the Part III instructions. Names in worked examples are made up.
Frequently asked questions
What is Form 4797 line 6?
The gain from line 32 that is not from a casualty or theft, brought into Part I.
What is line 32?
Line 30 (total Part III gains) less line 31 (ordinary recapture amounts).
Where does the casualty portion go?
Form 4684, line 33.
Does recapture show on line 6?
No. Recapture is on line 31 and goes to line 13 in Part II.
What comes after line 6?
Line 7 combines lines 2 through 6 and sends the result onward by entity type.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.