Depreciation allowed or allowable (determined as described in the instructions for federal Form 4797, line 22, but excluding the Section 179 expense deduction). Created own goodwill. It is not easily defined, but it can be described as the value of a business or trade that will keep customers shopping or purchasing. Sale of goodwill on form 4797 keyword after analyzing the system lists the list of keywords related and the list of websites with related content, in addition you can see which keywords most interested customers on the this website LINE 1(e) Report the net gain or loss from the sale of business assets, Federal Form 4797, Line 2(g), 3, 5, 10(g), 14, 16 and 30. 2553 allocate them to goodwill with 15-year amortization (beginning at return (including extensions), using Form 4797, Sales of Business  4 เม. I do have income and expenses which I show on Schedule E. Once made, the election can be revoked only with IRS approval. be reported on an S corp tax return?should the gain be on 4797 or schedule D?is there a recapture of the 400,000?how to get rid of the remaining 100,000 adjusted basis of the goodwill on 4562?Thanks in advance. couponupto. Form 4797 is for reporting the sale of capital assets, such as equipment your business used to produce goods or sell services to the public. . Does self-created goodwill have a Section number such as 1231, 1245, etc. 2553 It held that the sales agreement that allocated amounts to the taxpayer as goodwill and to his wholly owned corporation for future  14 ก. 2561 The new section 199A provided a definition of “qualified business income” that was ambiguous about whether gains resulting from the sale of  For a C Corporation return, UltraTax CS transfers this information to Form 4797. Taking the Mystery Out of Form 4797 IRS tax forms. 16-Jan-2015 4:50am. If the vehicle was less than a year old, then the net amount of the sale of the S corporation. "goodwill. Amount of IRC Section 179 expense deduction (if any). Part II- Property held less than 1 year - If a transaction can't be reported in Part I or Part III of Form 4797 and the property isn't reported on Schedule D as a capital asset, report the transaction in Part II. on irs. According to Pub 537, "To make this election, do not report your sale on Form 6252. Screen Sale in the Schedule D folder should be used to report  18 มี. com Put simply, IRS form 4797 is a tax form that’s used specifically for reporting the gains or losses made from the sale or exchange of certain kinds of business property or assets. Click the button to open the Form 4797 Part III dialog. ". IRS Form 4797 is where businesses report sales of company property. Patents; Copyrights; Goodwill. Form 4797 is used to determine gains and losses on the sale of business property. 2561 Thus, your sale of self-created goodwill is a capital gain. Great Opportunity To Save at www. If the vehicle was less than a year old, then the net amount of the Reporting Sale Of Goodwill On 4797 Coupons, Promo Codes 07-2021. Posted on July 30, 2014 by dGuru. ) will be treated as ordinary income, and (2) gain realized on the sale of Payments for services, noncompete covenants, and personal goodwill. Cost or other basis plus expense of sale (reduced as explained in the instructions for federal Form 4797, line 21). Self-created goodwill is a capital asset so your sale of self-created goodwill is a capital gain. Customer email list, vendor list, domain names and goodwill. The sale of real or depreciable business property held longer than one year also results in gain or loss. A state that adopts the relevant federal code sections would also view the owner as receiving cash in exchange for assets of the business, rather than cash for the sale of an intangible investment interest. . Form 4797 is used to report gains made from the sale or exchange of business property, including property used to There should indeed be an amendment, but only to tax the goodwill in 2011 since he elected out of installment treatment. This form is divided into  In most cases, that means real estate. In Section A of the form, the preparer will list the type of property on the line that correlates to whether it was a gain or a loss. Now assume on December 31, 2009, you deem goodwill to have a zero value. Ordinary Income & Recapture In 2010, you purchased a used machine for $10,000 that you used solely for business purposes. Form 4797, sale of business property. Exchange Asset(s): If the disposition is an exchange, select this button, to create the continuation, boot, gaap, and/or new assets. Form 4797 is a tax form required to be filed with the Internal Revenue Service (IRS) for any gains realized from the sale or transfer of business property, including but not limited to properties that generate rental income and properties that are used for industrial, agricultural, or extractive resources. Elect Out: If you elect out, you report all the gain as income in the year of the sale, even if you will receive a payment in a later year. Section 1231 is the section of the Internal Revenue Code that deals with the tax treatment of gains and losses on the sale or exchange of real or depreciable property used in a trade or business and held over one year. This is entered in a new override field "Fair market value of THIS asset" located on the 4562 screen. Johnson The combination of ordinary deductions for the costs of producing business intangibles and capital gain rates for the product of a sale of business intangibles yields an intensely ‘‘negative tax. Completing Form 4797. Make Sure That Key Personnel Are Retained Post-Sale By the Buyer On Form 4797, line 2, enter "Section 1397B Rollover" in column (a) and enter as a (loss) in column (g) the amount of gain included on Form 4797 that you are electing to postpone. When you've completed Form 4797, enter your resulting gain or loss on line 14 of Form 1040. How do I accurately report the personal goodwill on his form 1040? 2. The client chose to sell the business on August 2007 for $120,000 with all of the gain being assigned to Goodwill. Form 4835, farm rental income and expenses. g. use IRS Form 4797 to report the sale of a business asset. This form is divided into several sections, which are used for different types of property. Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion, or disposition of certain business property and assets. Form 4797 is the Sales of Business Property form  7 ต. Reporting Sale of Business Goodwill and Form 4797? I have a client who purchased a business on June 2006 for $100,000 ($40,000 Goodwill, $20,000 Equipment, $30,000 Leasehold Improvements, $10,000 Inventory). Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Goodwill is an intangible asset defined by the Regs. Later in 2000, the parties executed a final purchase-and-sale agreement that consisted of a goodwill agreement, consulting agreement and an asset purchase agreement. The filing requirement is determined in the year of the sale for all years irrespective of the years in which income is received. Click Investment Income to expand the category and then click Gain or loss on sale of investments. Section 1231 losses for each property are entered in Part I, line 2. For older businesses, gain on intangible assets such as business goodwill will also be eligible for installment sale  18 มี. 2556 The previous preparer reported the sale of the various business assets (except the goodwill) on Schedule D and Form 4797 in 2011 leaving me to  Confusion is with goodwill: ordinary or capital gain treatment. and realizing a gain on the sale of these assets. As Couponxoo’s tracking, online shoppers can recently get a save of 24% on average by using our coupons for shopping at Sale Of Goodwill Form 4797 . Then, attach Form 4797 to your tax return. Section 1231 gains for each property are entered in Part III, line 19. This is due to the name or reputation of the business or some other factor. (noncontributing partner) to extent of book Step Five: Allocate residual tax gain (if any) to Op. When I enter the sale, do I use the same date for the purchase and sale dates? Form 4797 generally reports the sale of assets utilized in a trade or business as described in IRC §1231. Oil, gas, geothermal, or other mineral properties. You must report the entire gain on the sale in the year in which the trade date falls. Form 8594 is the Asset Acquisition Statement, which the buyer and seller must complete and submit to the IRS. " The purchase agreement specifically allocates 30% of the purchase price to tangible business assets and the remaining 70% to personal goodwill paid directly to the owner. I know how to report on Form 8594 and how to class the items. Klein, Business Week Online, July 6, 2004: Deduct the costs of your business, like the $50,000 worth of equipment you purchased over the years, from the sale price. Until that time, for whatever reason, little attention was […] Now let’s assume the machine shop has equipment with a fair market value of $1,200,000 and inventory of $150,000. These gains do not qualify for capital gains treatment. ” Which transaction is in a shareholder’s best interest? Are Section 1221(a)(3) does not apply to trademarks, trade names, goodwill, or customer based intangibles such as customer lists; the sale of these assets thus generally generates capital gain. 25 ก. 21 (2008-2009), . A key case in The sale of your interest in a sole proprietorship is treated as a sale of the assets of the sole proprietorship. The C Corporation example of that sale on page SB13-17 shows the sale of that goodwill being reported directly on the Schedule D of Form 1120, and NOT on Form 4797 Whereas if that business had originally purchased the goodwill and had amortized its cost, it would have been first reported on the 4797 with amortization recapture flowing to part But the goodwill has been abandoned. 2551 The S Corporation example and the partnership example in Tab SB13 do not show the sale of goodwill on either the Schedule D or the 4797  24 เม. Treatment of Goodwill Upon the Sale of a Business. This value flows to Line 1 on Form 4797. D? Thank you for any input. 2559 Money received on a covenant not to compete is taxable as ordinary income to the seller in the receipt year, whereas goodwill is taxed to the  29 มิ. This vehicle was also used for personal use. Click Add to create a new copy of the form or click Review to review a form already created. 2561 Are you confused about where and how to account for the sale of business assets on IRS form 4797? If so, you're not alone. Ordinary Income & Recapture Taking the Mystery Out of Form 4797 IRS tax forms. The Seller will report the transaction on the appropriate sections of its federal tax return. Date Acquired: Date the business started. Is a client list a capital asset? The income tax ramifications of the  14 ก. For this reason, purchasing a business through a sale of its assets is a popular option for many buyers. irs. Then create a 4562 or 4797 screen and enter the following: Description: Goodwill. Can be manually selected from the dropdown if needed. after a sale or exchange of a partnership interest. pdf . Reporting Sale Of Goodwill On 4797 Coupons, Promo Codes 07-2021. (Also inventory and fixed assets but I know what to do with those). 197-2(b)(1) as “the value of a trade or business attributable to the expectancy of continued customer patronage,” and that “this expectancy may be due to the name or reputation of a trade or business or any other factor. A sale of a business through the sale of its assets has a potential to recuperate a potentially significant proportion of a purchase price through tax deductions if structured and allocated appropriately. The basis and sale proceeds of each asset sold must be separately tracked for reporting in the appropriate section of Form 4797. Now let’s assume the machine shop has equipment with a fair market value of $1,200,000 and inventory of $150,000. IRS Form 4797 is used to report the sale of business property. 2551 The S Corporation example and the partnership example in Tab SB13 do not show the sale of goodwill on either the Schedule D or the 4797  6 ก. Asset of the Company. When determining the proper tax treatment of proceeds from the sale of a service company, it must be determined what amount, if any, may be allocated as payments attributable to personal goodwill. Depreciable and amortizable property. Preparers should be aware that §1231 provisions are applicable to a wide range of parties, including but not limited to individuals, corporations, partnerships, trusts, estates, and LLCs. Part II is used to report ordinary gains and losses for certain items. How is adjusted basis of property calculated? The adjusted basis is calculated by taking the original cost, adding the cost for improvements and related expenses and subtracting any deductions taken for Since abandonment losses are generally treated as ordinary losses, the reporting is typically done on Part II, line 10, of Form 4797, Sales of Business Property. The involuntary conversion (from other than casualty or theft) of property used in a trade or The C Corporation example of that sale on page SB13-17 shows the sale of that goodwill being reported directly on the Schedule D of Form 1120, and NOT on Form 4797. • Two exceptions: ― Elective adjustments ― If the ppp ,artnership has a Sect. ***** IRS Form 4797 ***** From "SMART ANSWERS," by Karen E. Your basis in the property at the time of the sale was $3,840 ($10,000 - $6,160 = $3,840). Form 4797 - Sale of Business Property - Force to Part II. For real property used in a trade or business, Section 1250 may apply to create ordinary income from excess depreciation deductions. 754 election in effect, then the partnership must adjust the basis of its property under Sect. Such assets would include: trademarks, trade names, goodwill, franchises, covenants not to compete when executed with the connection of a Self-created goodwill is a capital asset so your sale of self-created goodwill is a capital gain. The exchange of the goodwill or going concern value of a business for the goodwill or going concern value of  Form 4797. It is important to note that gains from abandonment of property are possible if the amount (if any) realized by the taxpayer is greater than the taxpayer's adjusted basis in the property. All will be explained when you read the full after-tax-reform article. The sale of real Section 197 intangibles (other than goodwill and going concern value). 31 ธ. You recover its cost in equal monthly amounts over fifteen years. Part I of Form 4797 can be used to record section 1231 transactions that are not mandated to be recorded in Part III. - Schedule D. The attorneys were brought in very late in the transaction. the goodwill can be sold through a separate agreement directly between the individual owner and the buyer, while the other assets would be transferred pursuant to an agreement with the practice entity. Form 4797 is a difficult form in that it provides Form 4797 • The instructions should be reviewed and will be helpful in what parts to be filled out and how to determine gain, loss and character 4 Center for Agricultural Law & Taxation Form 4797 - Purpose of Form • The sale or exchange of: • 1. 743(b). Inventory sales result in ordinary income or loss. Note: Long-term capital gains and qualified dividends are generally taxed at 0%, 15%, or 20%, depending on the amount of the taxpayer’s taxable income. The form has sections to report both gains and losses. The business owner had been working with a business intermediary (business broker) to sell her business. It is reported on Form 4797, Line 10, as the instructions say: "Deduct the loss from a qualifying abandonment of business or investment property on line 10. Part 3 – long-term assets held more than one year sold at a loss. 1. In many cases, the single largest component of the gain resulting from the sale of a business is attributable to its goodwill. Because of this disparity of treatment between various intangibles, taxpayers should take a close look at where the true breakdown of intangible value sits Section 1231 is the section of the Internal Revenue Code that deals with the tax treatment of gains and losses on the sale or exchange of real or depreciable property used in a trade or business and held over one year. Form 8594 is the Asset Acquisition Statement, which the buyer and seller must complete and submit to the IRS . Buying or Selling a Business: Form 8594, Asset Acquisition Statement Federal IRS Form 8594 is used to report the sale and purchase of assets that constitute a business. The information in this dialog affects only Part III of Form 4797. any recognized gain on the sale or exchange of property used in the trade or business, and (ii) any recognized gain from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof) into other property or The basis and sale proceeds of each asset sold must be separately tracked for reporting in the appropriate section of Form 4797. Term code: Defaults based on date in service and date of disposition. Under section 197, you would be allowed to amortize these amounts over 15 years, resulting in annual amortization of $1,000 of goodwill and $2,000 of going concern value, for a total section 197 amortization expense of $3,000 each year. พ. Sale of goodwill on form 4797 keyword after analyzing the system lists the list of keywords related and the list of websites with related content, in addition you can see which keywords most interested customers on the this website Hi, I bought the rental property in 2006 and sold in 2014. If you sell or dispose of property used in a trade or business, it must be reported on IRS Form 4797, Sales of Business Property. 4797 Sales of Business Property 8824 Like-Kind Exchanges; See chapter 5 for information about getting publications and forms. including goodwill and going concern value. ค. Does this seem OK? Proseries charged a hefty investment tax on sales of Goodwill and the CNC. We’ll tell you about tax reform’s impact (or Therefore, gain from the sale of most assets used in a trade or business (including goodwill) will be subject to capital gains rates, with two important exceptions: (1) gain from the sale of certain income-producing assets (e. Form 4797 is used to report: The sale or exchange of: Property used in a trade or business. Alternatives include a “deemed asset sale” — technically known as a section 338(h)(10) 1. did not allocate any money to that in the sale documents but checked the  17 พ. Depreciable and amortizable tangible property Desktop: Form 4797 - Sale of Business Property. election — the sale of personal goodwill, a “direct asset” transaction, and a “direct stock transaction without a section 338(h)(10) election. The sale of business assets goodwill refers to an intangible aspect of the business. gov so I am asking may you please ask me? the form 4797 for S corporation Sale of business property Reporting Sale of Business Goodwill and Form 4797? From a partial or complete liquidation of a business, including gain or loss from the sale or other disposition of goodwill; OR Compensation and guaranteed payments paid by a pass-through entity, or a professional employer organization (PEO) on its behalf, to an investor who directly or indirectly owns 20% or more of the entity. Under the agreements, Kennedy would work without salary for M&P to continue providing services to his former clients for the next five years, after which he planned to retire. Sales and Exchanges. Part II, "Ordinary Gains and Losses," is used for property held for one year or less, and for Form 4797. Goodwill acquired or created before 8/10/93. " As shall be more fully discussed later,' the tax con-sequences to both buyer and seller from the sale of goodwill are clear: The buyer is not allowed a deduction for depreciation and because of goodwill's non-depreciable nature, the seller is entitled to capital gain treatment. Part 2 – ordinary gains and losses on assets held less than one year. How does the sale of business property affect your taxes? Complete and file Form 4797: Sale of Business Property. In the context of selling a business, Form 8594 Asset Acquisition Statement Under Section 1060 asks, even for a stock sale, whether ancillary agreements were negotiated with the sellers in addition to the related stock or asset sale agreement. How is adjusted basis of property calculated? The adjusted basis is calculated by taking the original cost, adding the cost for improvements and related expenses and subtracting any deductions taken for The Form 4797 Part III Real Property button is available when you select Sold / Scrapped from the drop-down list in the Method field. The types of property that often show up on form 4797 include things like property used for generating rental income, as well as property that’s employed as part Posted on July 30, 2014 by dGuru. ― Mandatory adjustments ― Basis adjustments are required if there is a transfer of and realizing a gain on the sale of these assets. A sale is a transfer of property for money or a mortgage, note, or other promise to pay money. There has been no sale or exchange, real or otherwise, so there is a loss of the remaining basis of the goodwill, which is an ordinary loss. Form 4797 is used to report the sale of business property. Real property used in a trade or business • 2. Sec. You sold it 2 1/2 years later for $7,000. ’’ The negative tax is an off- The gain from the sale of real property that is used in the pass-through entity’s business will be treated as capital, as will the gain from the sale of the goodwill and going concern value of the business. You recover its cost in  The sale of capital assets results in capital gain or loss. Do NOT report on Form 4797. This sale ultimately ends up on Form 4797. Sale of inventory. The purchase agreement specifically allocates 30% of the purchase price to tangible business assets and the remaining 70% to personal goodwill paid directly to the owner. https://www. I entered equipment individually on asset worksheets, inventory into Sch C income, goodwill on long term 4797, and CNC on short term 4797. They agreed to make the goodwill worth almost 1/2 mil, equip 65K, a small amount for inventory, and 10K for CNC. Sale of a partnership interest. Sold the assets including some intangibles. 01/11/2010 Business and Commercial Law. Put simply, IRS form 4797 is a tax form that’s used specifically for reporting the gains or losses made from the sale or exchange of certain kinds of business property or assets. 2 hours ago Form 4797 Do NOT report on Form 4797. , inventory, accounts receivable, etc. Sale of Goodwill and Other Intangibles as Ordinary Income By Calvin H. 2563 Form 4797 is used to report the sale of business property. I have a choice whether to enter the sale on Schedule D or the 4797 input sheet. During the time you owned it, you claimed $6,160 in depreciation on the machine. any recognized gain on the sale or exchange of property used in the trade or business, and (ii) any recognized gain from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof) into other property or Treatment of Goodwill Upon the Sale of a Business. Whereas if that business had originally purchased the goodwill and had amortized its cost, it would have been first reported on the 4797 with amortization recapture flowing to part Form 4797 is a tax form distributed by the Internal Revenue Service (IRS). This amount is reportable to the IRS on Form 8594. Original basis: 500,000Accumulated amortization: 400,000Selling price(as stated on escrow statement): 1,500,000how should these info. Acquired goodwill is an amortizable Section 197 intangible. The sale of capital assets results in capital gain or loss. The sale of a group of assets that comprise an entire business may require the seller and buyer to specify an amount directly allocated to the sold assets. An exchange is a transfer of property for other property or services. Report the sale of your business assets on Form 8594 and Form 4797, and attach these forms to your final tax return. Make Sure That Key Personnel Are Retained Post-Sale By the Buyer Form 4797 is a tax form required to be filed with the Internal Revenue Service (IRS) for any gains realized from the sale or transfer of business property, including but not limited to properties that generate rental income and properties that are used for industrial, agricultural, or extractive resources. 2558 Does the sale of property result in ordinary income or capital gain? Lastly, the gain attributable to the self-created goodwill is also  Form 8594 is the Asset Acquisition Statement, which the buyer and seller must complete and submit to the IRS. Reporting Sales of Assets. The value of goodwill is the purchase price of the business ($2,000,000) less the value of the tangible assets ($1,350,000) which calculates to $650,000 as the value assigned to goodwill. Section 126 property. 2562 Thus, any income realized on the sale of accounts receivable or from the sale of the goodwill and going concern value of the business. Co. Good luck and stay safe. 2558 Does the sale of property result in ordinary income or capital gain? Lastly, the gain attributable to the self-created goodwill is also  Form 4797, Sales of Business Property. Form 4797: Regarding sale of a vehicle on which the standard mileage was taken 2007-2009. Asset of the Owner v. Goodwill acquired or created before  Form 4797, Sales of Business Property, or both, depending on the taxpayer's group of assets constitutes a trade or business if goodwill or going concern  23 ส. So, if the gross business income is greater than $50,000 ($92,000 for taxable periods ending on or after December 31, 2022) in the year of the sale, regardless of the amount received in subsequent years, you are Allocating Gain on Sale Step One: Compute partnership tax gain $100-$50= $50* Step Two: Compute partnership book gain $100-$100 = $0* Step Three: Allocate book gain (50-50) Step Four: Allocate tax gain to Money Co. The C Corporation example of that sale on page SB13-17 shows the sale of that goodwill being reported directly on the Schedule D of Form 1120, and NOT on Form 4797 Whereas if that business had originally purchased the goodwill and had amortized its cost, it would have been first reported on the 4797 with amortization recapture flowing to part Report the sale of your business assets on Form 8594 and Form 4797, and attach these forms to your final tax return. The treatment of money allocated to goodwill and non-compete agreement in business sales concerned a Nashua area small business owner. See instructions to Form 8594. Do I allocate the $100k proceeds to the individual equipment, and report this gain/loss on 4797, or do I use $40k proceeds for the equipment gain and loss and the $60k is treated differently? If the latter, how do I treat this $0 basis goodwill sale for $60k gain and what form does it originate on? 4797, 8949, Sch. Lawyers representing buyers are thus constantly The gain from the sale of real property that is used in the pass-through entity’s business will be treated as capital, as will the gain from the sale of the goodwill and going concern value of the business. If you are reporting the sale directly on Form 4797, line 2, use the line directly below the line on which you reported the sale. For businesses contemplating a sale or disposal of one or more significant assets (or the business itself), careful planning should be undertaken to ensure that tax benefits, including the QBID, are maximized. Goodwill acquired or created before  If you sell or dispose of property used in a trade or business, it must be reported on IRS Form 4797, Sales of Business Property. Such assets would include: trademarks, trade names, goodwill, franchises, covenants not to compete when executed with the connection of a Usually included in the sale of a business is goodwill. Sole proprietor in business for 5+ years. 19 (2007). When sold, “partnership” and “joint venture” interests are treated as capital assets. Since I sold the property, I also fill the form 4797; I am not sure what expenses can comes under “Expenses of Sale” in form 4797 since I already had my expenses on Schedule E. 12 new Sale Of Goodwill Form 4797 results have been found in the last 90 days, which means that every 8, a new Sale Of Goodwill Form 4797 result is figured out. From within your TaxACT return ( Online or Desktop), click on the Federal Q&A tab. A Section 197 intangible would be certain intangible assets held for the conduct of business or a trade (or any activity operated for a profit) of which the costs are amortized over a fifteen year term. A key case in Later in 2000, the parties executed a final purchase-and-sale agreement that consisted of a goodwill agreement, consulting agreement and an asset purchase agreement. There are 4 parts to the form: Part 1 – long-term assets held more than one year sold with a gain. I have calculated the loss on the business asset sale on form 4797 and included on the 1120. ย. Notes. Gains on the sale of business assets that are not capital assets are ordinary gains and are taxed at ordinary income tax rates. gov/pub/irs-pdf/p544. If you "elect out", you would report the sale of the property on Schedule D or Form 4797, not of Form 6252. ” Sole proprietor sells goodwill. We’ll tell you about tax reform’s impact (or Form 4797 is for reporting the sale of capital assets, such as equipment your business used to produce goods or sell services to the public. For more information, here is a link to IRS Publication 544, Sales and Other Dispositions of Assets. as contributing partner A sale of a business through the sale of its assets has a potential to recuperate a potentially significant proportion of a purchase price through tax deductions if structured and allocated appropriately. The sale price must be allocated to the various assets sold and gain/loss determined on the assets. I found that the standard mileage rate includes depreciation in the amounts of: . Instead, report it on Form 8949, Form 4797, or both. First, enter the fair market value (FMV) of each asset that will be included in the group sale.

rwj fn7 ca1 1np e9c 7la xjo ifx vty coa 3kn vc1 b7y fpi ldy tjd yvg thr h7o fk2