Schedule A/B: Property (non-individuals) is an IRS form used to report the tangible personal property of non-individuals such as corporations, partnerships, and estates. This form is used to provide a detailed list of the non-individual’s property that has been acquired or disposed of during the taxable year. It is broken down into two categories: Schedule A and Schedule B. Schedule A is used to report the acquisition of property during the taxable year. This includes the date of acquisition, description of the property, cost, and any other information necessary to report the gain or loss from the transaction. Schedule B is used to report the disposal of property during the taxable year. This includes the date of disposal, description of the property, proceeds from the sale, and any other information necessary to report the gain or loss from the transaction. The form must be completed by the non-individual filing the return and include a complete list of all property acquired or disposed of during the taxable year.