Form 4797 1250 gain vs 1231

[damp1065]

Form 4797, Part 3

When finding gain from sale of business property on line 24 of 4797 part III, previously reclaimed depreciation is allowed to reduce basis which means the gain reported on Sch K-1 line 9c (1250) is actually also included in the number on Sch K-1 line 10 (1231).

At what point does 9c 1250 gain get subtracted out of 10 to avoid paying both depreciation recapture tax ~25% and capital gains tax ~15%.  Which lines if it happens on Sch D?

[Mike9241]

the 1250 amount is not income on the return rather it is used to determine how much of the 1231 gain is taxed at the section 1250 rate.