I am preparing the Tax Return 2009. I selled my old car in december/09 for $500. But I obtain as gift other car, I spent $2500 in fix my new car. Must include this? Please explain how ?

I am assuming that these two cars are for personal use - that is, you're not using these for a business, right? In that case, there is no need to report any of these transactions on your income taxes, UNLESS you made a profit on the car you sold. That is, if you sold the old car for more than your purchase basis (i.e. if your original purchase price was less than $500), then the difference is considered a capital gain, and you would report the sale on Schedule D. Unfortunately, if you sold the car at a loss you can not report it as a capital loss (since losses on personal property are not considered as capital losses for tax purposes). The gift to you of the new car plus the $2500 in repairs of the new car is not reportable.