Thank you!    If the accountant states he did not make the election, then how do I create the Capital Gains listed in Box 8 of the K-1 into an installment sale.   Do I just list it directly on the Disposition page?  and would I need the 4797 from the S-Corp to determine the Gross profit percentage?    

I don't want my client to get an IRS letter because he is not claiming the entire gain on his personal return.  

Thanks