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2026 SKILLS showcase
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Ghosts on the ledger
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Future of professionals report 2025
The Thomson Reuters Future of Professionals Report 2025 reveals how AI continues to shape professional work — and what it takes to get ahead. This year’s report shows that increased efficiency, productivity, and cost savings top the list of benefits professionals attribute to AI, making it indispensable for organizations facing rapid change.
Screen CA8824PT - California Like-Kind Exchange of Section 179 Property (1120)
Overview
Use this screen to enter information on assets that were exchanged for which a Section 179 expenses deduction was previously passed through to the S Corporation shareholder. Each asset disposition is separately reported to the S Corporation shareholder. A 2nd copy of the applicable sale forms for the S Corporation are completed that include all asset dispositions, with and without Section 179 expense, and are reported on Form 100S, Sides 1 and 2.
Computation of Gain and Basis
The amounts in this section transfer to Part III of Form 8824.
note
The application doesn't transfer the gain or loss recognized on non-like-kind property used in the exchange to the tax return. To report the gain or loss on the non-like-kind property used in the exchange, enter the exchange information for those separately on the appropriate screen, based on the correct reporting of the exchange.