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Instructions for Form 4797 Internal Revenue Service

Instructions for Form 4797 Internal Revenue Service

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Instructions and help about Instructions For Form 4797 Internal Revenue Service

today we will talk about form 4797 sales of business property form 4797 is a tax form distributed by the Internal Revenue Service IRS it is used to report gains made from the sale or exchange of business property including but not limited to property used to generate rental income and property used for industrial agricultural or extractive resources business property that is reported on form 4797 may include property that is purchased in order to produce rental income taxpayers may also report a home that was used as a business on form 4797 gains made from the sale of oil gas geothermal or mineral properties are also reported on form 4797 if a piece of property was used partially for business purposes or to produce income while also serving as a primary residence gains from the sale of that property may be eligible for tax exclusion this is typically the case for self-employed persons and independent contractors who generate their income from home form 4797 has four parts in general mo

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