Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Form 4797, Sales of Business Property

Use this form to report:

  • The sale or exchange of property.
  • The involuntary conversion of property and capital assets.
  • The disposition of noncapital assets. 
  • The disposition of capital assets not reported on Schedule D.
  • The gain or loss for partners and S corporation shareholders from certain section 179 property dispositions by
    partnerships and S corporations.
  • The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less.
  • Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f).

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Recent Developments


Other Items You May Find Useful

All Form 4797 Revisions

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 4255, Recapture of Investment Credit

Form 4684, Casualties and Thefts

Form 6198, At-Risk Limitations

Additional Forms You May Find Useful

Other Current Products

Comments on Form 4797

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