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Form 701 DOCX

Form 701 DOCX

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all right for this video I want to go through a sample form 4797 for the 2023 tax year and this is a sample 4797 that's going with an S corporation return form 1120s so in our scenario here we have a lawn care business in Florida and they need to include the 47.97 because they sold one of their mowers during the year and they sold it at a gain now what's going to be unique about this is not only did they sell it for a game but it's going to comprise the ordinary depreciation recapture and they're going to have a section 1231 gain for the EXs so we'll go through the full 4797 here with the rest of the return I've also got the form instructions here for the 4797 as well and then lastly we've got one slide covering some background on the 4797 and some of these 1231 rules and then more details on the fact pattern itself so when we talk about business property we're really looking at is it 1245 or 1250 property so the those are

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