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Instructions and help about Form 4797

laws dot-com legal forms guide form 47 97 is United States Internal Revenue Service tax form used to report the sale of business property this form should also be used if your business has been subject to involuntary conversion or recapture form 47 97 can be obtained through the IRS website or by obtaining the documents through a local tax office this form is to be used in conjunction with your regular tax return supply your name as it appears on your tax return and you're identifying taxpayer number Social Security number for individuals or ein for corporations if you have any proceeds from sales or exchanges reported on a tax form 1099 report this amount on line 1 in part 1 lists all business properties purchased or sold held for more than one year during the taxable year on line 2 you must include each property bought or sold the dates acquired and sold gross sales price depreciation costs of improvements and the total gain or loss add each amount along with any other gains or losse

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