Form 4797, Sales of Business Property
If you sell or dispose of property used in a trade or business, it must be reported on IRS Form 4797, Sales of Business Property. This form is divided into several sections, which are used for different types of property.
Form 4797, Sales of Business Property
Instructions for Form 4797, Sales of Business Property
The files are in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.
Adobe Acrobat Reader is available, without charge, at the Adobe website.
For more information, see our discussion of reporting sales of assets.
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