Investors & landlords

@AmyC  this is great and so helpful, I need some time to go through it in detail and read the other links you referenced but I believe I should be able to get this done now.  I have what I think is an initial quick question though. Since the proration occurs when applying the gain to the new properties basis, do I even need to enter the 2 properties separately when completing the 8824? I can just enter the numbers in total against the original I gave up I should get the same answer. Just not sure if the IRS wants to see both properties listed out on the form or just the summary totals.