U.S. · Tax forms
Schedule D line 19, unrecaptured section 1250 gain.
Who completes the worksheet and how depreciated real property is measured.
Line 19 takes the amount from line 18 of the Unrecaptured Section 1250 Gain Worksheet, but only if you checked Yes on line 17 and, for example, sold depreciated real property held over one year, or received a K-1, 1099-DIV or Form 2439 reporting unrecaptured section 1250 gain.
Look up a Schedule D line
Result
Schedule D line 19 on the 2025 form
The 2025 form prints this line as: “If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see instructions), enter the amount, if any, from line 18 of that worksheet.”
| Line | Meaning | What the IRS says |
|---|---|---|
| Line 17 | Are lines 15 and 16 both gains? | You reach line 19 only on Yes |
| Applies if | Sold section 1250 property held over 1 year | Generally real property that you depreciated |
| Applies if | Installment payments | For section 1250 property held over 1 year, reported on the installment method |
| Applies if | Schedule K-1 | From an estate or trust, partnership or S corporation showing unrecaptured section 1250 gain |
| Applies if | Form 1099-DIV or Form 2439 | From a REIT or regulated investment company reporting unrecaptured section 1250 gain |
| Applies if | Partnership interest sale | Long-term gain on an interest in a partnership that owned section 1250 property |
| Form 1099-DIV box 2b | Fund or REIT amount | Goes on line 11 of the worksheet |
| Line 20 | Lines 18 and 19 both zero, no Form 4952? | Yes: Qualified Dividends and Capital Gain Tax Worksheet. No: Schedule D Tax Worksheet |
Who must complete the worksheet
If you checked Yes on line 17, the instructions say to complete the Unrecaptured Section 1250 Gain Worksheet if any of the five situations in the table above applies for 2025. The result from worksheet line 18 is then entered on Schedule D line 19.
How the depreciation measure works
For a sale of section 1250 property held more than one year, the instructions have you figure the smaller of (a) the depreciation allowed or allowable, or (b) the total gain for the sale, which is the smaller of line 22 or line 24 of Form 4797. Reduce that by any section 1250 ordinary income recapture (Form 4797, line 26g). The result is the unrecaptured section 1250 gain. For installment sales, the gain on each payment is generally treated as unrecaptured section 1250 gain until that total is used up.
Worked example
Hana (made-up) sold a rental house held for 10 years. Depreciation allowed was $20,000 and the total gain was $50,000. The smaller is $20,000. With no section 1250 ordinary income recapture, her unrecaptured section 1250 gain is $20,000, which flows through the worksheet. Whatever line 18 of the worksheet shows after its other lines is the amount on Schedule D line 19.
A vacation home example
The instructions for worksheet line 12 give a different case: unrecaptured section 1250 gain from selling a vacation home you previously used as a rental but converted to personal use before the sale. It shows how a house that is no longer rental property can still carry depreciation recapture.
More Schedule D line pages
Other pages in this set: Schedule D line 13, Schedule D line 15, Schedule D line 16, Schedule D line 18, Schedule D line 21.
Sources
- Instructions for Schedule D (Form 1040) (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule D (Form 1040) 2025: the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition (returns filed in 2026). Line numbers, dollar limits and wording are those printed in the 2025 form and instructions and change by year. Names in worked examples are made up.
Frequently asked questions
What is Schedule D line 19?
The amount from line 18 of the Unrecaptured Section 1250 Gain Worksheet, if you are required to complete it.
Who has to complete the Unrecaptured Section 1250 Gain Worksheet?
If you checked Yes on line 17: people who sold depreciated real property held over a year, took installment payments on it, got a K-1, 1099-DIV or Form 2439 reporting this gain, or sold a partnership interest in a partnership owning such property.
What is section 1250 property?
The instructions describe it as generally real property that you depreciated.
How is unrecaptured section 1250 gain figured?
For a sale, the smaller of depreciation allowed or allowable or the total gain, reduced by any section 1250 ordinary income recapture.
What if both lines 18 and 19 are zero?
If both are zero or blank and you are not filing Form 4952, line 20 sends you to the Qualified Dividends and Capital Gain Tax Worksheet.
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.