Wildflowers bloom in the Sierra Nevada
Wildflowers bloom in the Sierra Nevada

What If I Have Used Equipment?
Report used equipment in the same manner as other personal property. If you do not have a record of your acquisition cost, you may either 1) Report an estimate of the value of the item in the year you acquired it, or, 2) Estimate the current value of the item in its present condition, and report the year of acquisition as the current calendar year.