CONTRIBUTED-PROPERTY SALE TAX-RECORD HANDOFF
Canonical guide: https://721upreitpros.com/articles/op-unit-contributed-property-sale-tax-records

1. PROPERTY IDENTITY
Legal property or portfolio name:
Owning partnership or subsidiary:
Original contributing entity:
Contribution date:
Original Item M or closing statement location:
Initial built-in gain or loss:

2. SALE EVENT
Notice date:
Contract date:
Closing date:
Full or partial disposition:
Governing provision or approval record:

3. CLOSING ECONOMICS
Gross price or amount stated:
Selling expenses and prorations:
Debt payoff:
Reserves or retained proceeds:
Cash distributed, if any:

4. TAX PROPERTY SCHEDULE
Adjusted tax basis immediately before sale:
Depreciation or other cost recovery:
Capital additions:
Section 704(c) method:
Latest beginning and ending Item N:
Sale-year Item N bridge received: YES / NO

5. PARTNER TAX PACKAGE
Complete K-1 and attachments received:
Box 9c detail:
Box 10 detail:
Box 20 code AA detail:
Other disposition or state statements:
Corrected-package status:

6. RELATED EVENTS
Liability allocation changed:
Cash or property distributed:
Installment payments expected:
Tax-protection notice required:
State filings affected:

7. PREPARER DECISION LOG
Open question | Requested from | Date requested | Evidence received | Decision and return location

Keep unresolved items open. This worksheet organizes evidence and does not calculate tax or establish contract coverage.