Form 4797 - Sales Of Business Property - 2013
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24797
Sales of Business Property
OMB No. 1545-0184
Form
2013
(Also Involuntary Conversions and Recapture Amounts
Under Sections 179 and 280F(b)(2))
Attach to your tax return.
▶
Attachment
Department of the Treasury
27
Information about Form 4797 and its separate instructions is at
Sequence No.
Internal Revenue Service
▶
Name(s) shown on return
Identifying number
Enter the gross proceeds from sales or exchanges reported to you for 2013 on Form(s) 1099-B or 1099-S (or
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substitute statement) that you are including on line 2, 10, or 20 (see instructions) .
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Part I
Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other
Than Casualty or Theft—Most Property Held More Than 1 Year (see instructions)
(e) Depreciation
(f) Cost or other
(g) Gain or (loss)
(c) Date sold
(d) Gross
2
(a) Description
(b) Date acquired
allowed or
basis, plus
Subtract (f) from the
of property
(mo., day, yr.)
(mo., day, yr.)
sales price
allowable since
improvements and
sum of (d) and (e)
acquisition
expense of sale
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Gain, if any, from Form 4684, line 39 .
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Section 1231 gain from installment sales from Form 6252, line 26 or 37 .
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Section 1231 gain or (loss) from like-kind exchanges from Form 8824 .
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Gain, if any, from line 32, from other than casualty or theft.
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Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: .
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Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the
instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 be
low.
I
ndividuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from
line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231
losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the
Schedule D filed with your return and skip lines 8, 9, 11, and 12 below.
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Nonrecaptured net section 1231 losses from prior years (see instructions) .
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8
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Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line
9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term
capital gain on the Schedule D filed with your return (see instructions) .
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Part II
Ordinary Gains and Losses (see instructions)
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Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
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Loss, if any, from line 7 .
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Gain, if any, from line 7 or amount from line 8, if applicable
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Gain, if any, from line 31
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Net gain or (loss) from Form 4684, lines 31 and 38a
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Ordinary gain from installment sales from Form 6252, line 25 or 36 .
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Ordinary gain or (loss) from like-kind exchanges from Form 8824.
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Combine lines 10 through 16 .
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For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a
and b below. For individual returns, complete lines a and b below:
a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part
of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property
used as an employee on Schedule A (Form 1040), line 23. Identify as from “Form 4797, line 18a.” See instructions
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18a
b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14
18b
4797
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2013)
Cat. No. 13086I
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