# Form 6252

URL: https://pdf.net/pdf-forms/tax-forms/form-6252
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form

IRS Form 6252 is used to report income from an installment sale; a sale where you receive at least one payment after the tax year of the disposition. You generally complete Form 6252 for each year of the installment agreement, until the final payment lands, and the gross profit percentage you set in year one carries forward each time.

Our fillable Form 6252 keeps that annual task short. Just open the form, update your payment figures, and download a clean copy.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/85c84727dc5c1962c371ec7de729e1f0d72800ac.pdf)

## How to Fill Out Form 6252

1. Open the editable Form 6252 and describe the property sold.
2. Complete Part I with selling price, adjusted basis, and selling expenses.
3. Calculate your gross profit percentage on line 19.
4. Enter this year’s and prior years’ payments in Part II.
5. Complete Part III if the buyer is a related party.
6. Review your figures and download Form 6252.

## Facts

### What Is Form 6252 Used For?

IRS Form 6252 is used to report gain from an installment sale under the installment method, spreading your tax across the years you actually collect payments. You file it for the year of sale and every year afterward until the final payment arrives.

### Who Should Use Form 6252?

Anyone who sold property and will collect at least one payment after the year of sale should use Form 6252. However, dealers, inventory sellers, and anyone selling market-traded stock are excluded.

### When Is Form 6252 Due?

The Form 6252 due date matches your income tax return deadline, since the form is an attachment to that return. For most individuals, that means April 15th or October 15th with an approved extension.

### What Happens If Form 6252 Is Not Submitted?

If you don’t submit Form 6252, you may face penalties. Form 6252 penalties flow from the underreported income rather than the missing form itself. The IRS can assess a 20% accuracy-related penalty on the underpayment, plus interest that keeps accruing until you pay the balance in full.

### How and Where Do I File Form 6252?

You file Form 6252 by attaching it to your federal income tax return, so there is no separate mailing address. Electronic filing works, and each sale needs its own form.