Report your share of this unrecaptured gain on the unrecaptured section 1250 gain worksheet line 19 in the instructions for schedule d form 1040 or 1040 sr as follows. There are three types of unrecaptured section 1250 gain. Figure the amount of gain treated as unrecaptured section 1250 gain for installment payments received in 2019 as the smaller of a the amount from line 26 or line 37 of your 2019 form 6252 whichever applies or b the amount of unrecaptured section 1250 gain remaining to be reported.
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