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Form

4797

Department of the Treasury
Internal Revenue Service

Sales of Business Property

OMB No. 1545-0184

2013

(Also Involuntary Conversions and Recapture Amounts
Under Sections 179 and 280F(b)(2))
Attach to your tax return.
Information about Form 4797 and its separate instructions is at www.irs.gov/form4797. a

a

Enter the gross proceeds from sales or exchanges reported to you for 2013 on Form(s) 1099-B or 1099-S (or substitute statement) that you are including on line 2, 10, or 20 (see instructions) . . . . . . . .

Part I

1

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) (a) Description
of property

2

(c) Date sold
(mo., day, yr.)

(b) Date acquired
(mo., day, yr.)

(e) Depreciation
allowed or
allowable since
acquisition

(d) Gross
sales price

(f) Cost or other
basis, plus
improvements and
expense of sale

3
4
5

Gain, if any, from Form 4684, line 39 . . . . . . . . . . .
Section 1231 gain from installment sales from Form 6252, line 26 or 37 . Section 1231 gain or (loss) from like-kind exchanges from Form 8824 .

6
7

Gain, if any, from line 32, from other than casualty or theft. . . . . . . . . . . . . . . . . . Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: . . . . . . . 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 below. Individuals, par...

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