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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 4797
for the current year.
IRS Form 4797 Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280f(B)(2))
What Is IRS Form 4797?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 4797?
A: IRS Form 4797 is used to report the sales of business property, as well as involuntary conversions and recapture amounts under specific tax code sections.
Q: What does IRS Form 4797 cover?
A: IRS Form 4797 covers the reporting of sales of business property, involuntary conversions, and recapture amounts under Sections 179 and 280f(B)(2) of the tax code.
Q: When is IRS Form 4797 required?
A: IRS Form 4797 is required when you sell or dispose of business property, experience an involuntary conversion of property, or need to report recapture amounts under Sections 179 and 280f(B)(2).
Q: Do I need to attach IRS Form 4797 to my tax return?
A: Yes, if you are required to file IRS Form 4797, you generally need to attach it to your tax return when filing.
Form Details:
- A 2-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 4797 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 4797 Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280f(B)(2))
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