Reporting Installment Sale Income General Rules Form 4797. Figuring Installment Sale Income Reporting an Installment Sale Special situations. Single Sale of Several Assets Escrow Account IRS.gov: Publication 537 Internal Revenue Service: Publication 537 How To Get Tax Help Payments Received or Considered Received Several assets. Repossession Electing Out of the Installment Method Examples Disposition of an Installment Obligation Schedule D (Form 1040) Publication 537 (2007), Installment Sales Sale to a Related Person Interest on Deferred Tax Sale of a Business Schedule D (Form 1040). IRS.gov: Publication 537 (2010), Installment Sales What Is an Installment Sale? Publication 537 - Main Contents Form 4797 Unstated Interest and Original Issue Discount (OID) Depreciation Recapture Income Like-Kind Exchange Special rule. Internal Revenue Code Sec. 453 Related person. Contingent Payment Sale http://www.irs.gov/publications/p537/ar02.html Internal Revenue Service Publication 537: Installment Sales http://www.irs.gov/publications/p537/ar02.html Internal Revenue Service: Publication 537 Other Rules IRS: Publication 537