Other Gains / (Losses)
Going back will take you to instructions for the current tax year.
If you sold or exchanged assets used in a trade or business and completed federal form 4797, enter 100% of the gain or loss as shown on line 14 of the federal 1040. Include a copy of federal form 4797.
Married Separate Filers:
Divide gains or losses based on ownership of the asset sold or exchanged.