Create 2025 Form 4797 Online

1. Return Information

Name(s) shown on return

Identifying number

Lines 1a–1c

1a. Gross proceeds from Forms 1099-B/1099-S included on lines 2, 10, or 20

1b. Gain from partial dispositions of MACRS assets included on lines 2, 10, and 24

1c. Loss from partial dispositions of MACRS assets included on lines 2 and 10

2. Part I — Property Held More Than 1 Year

Sales or exchanges of property used in a trade or business and qualifying involuntary conversions.

Line 2 — Property 1

(a) Description of property

(b) Date acquired

(c) Date sold

(d) Gross sales price

(e) Depreciation allowed/allowable

(f) Cost/basis + improvements + sale expense

Line 2 — Property 2

(a) Description of property

(b) Date acquired

(c) Date sold

(d) Gross sales price

(e) Depreciation allowed/allowable

(f) Cost/basis + improvements + sale expense

Line 2 — Property 3

(a) Description of property

(b) Date acquired

(c) Date sold

(d) Gross sales price

(e) Depreciation allowed/allowable

(f) Cost/basis + improvements + sale expense

Line 2 — Property 4

(a) Description of property

(b) Date acquired

(c) Date sold

(d) Gross sales price

(e) Depreciation allowed/allowable

(f) Cost/basis + improvements + sale expense

3. Gain from Form 4684, line 39

4. Section 1231 gain from installment sales

5. Section 1231 gain or loss from like-kind exchanges

8. Nonrecaptured net section 1231 losses from prior years

3. Part II — Ordinary Gains and Losses

Enter ordinary disposition items not included on lines 11 through 16.

Line 10 — Property 1

Description of property

Date acquired

Date sold

Gross sales price

Depreciation allowed/allowable

Cost or other basis

Line 10 — Property 2

Description of property

Date acquired

Date sold

Gross sales price

Depreciation allowed/allowable

Cost or other basis

Line 10 — Property 3

Description of property

Date acquired

Date sold

Gross sales price

Depreciation allowed/allowable

Cost or other basis

Line 10 — Property 4

Description of property

Date acquired

Date sold

Gross sales price

Depreciation allowed/allowable

Cost or other basis

14. Net gain or loss from Form 4684

15. Ordinary gain from installment sales

16. Ordinary gain or loss from like-kind exchanges

18a. Loss included on line 11 from Form 4684, line 35, column (b)(ii)

Enter a loss as a negative number.

4. Part III — Depreciation Recapture

Complete up to four properties subject to sections 1245, 1250, 1252, 1254, or 1255.

Property A

19(a). Description

Property section

19(b). Date acquired

19(c). Date sold

20. Gross sales price

21. Cost/basis + expense of sale

22. Depreciation/depletion

Section 1250 details, when applicable

26a. Additional depreciation after 1975

26b. Applicable percentage amount

26d. Additional depreciation 1969–1975

26f. Section 291 amount

Other recapture sections

27a. Section 1252 expenses

27b. Applicable percentage amount

28a. Section 1254 costs/depletion

29a. Section 1255 applicable amount

Property B

19(a). Description

Property section

19(b). Date acquired

19(c). Date sold

20. Gross sales price

21. Cost/basis + expense of sale

22. Depreciation/depletion

Section 1250 details, when applicable

26a. Additional depreciation after 1975

26b. Applicable percentage amount

26d. Additional depreciation 1969–1975

26f. Section 291 amount

Other recapture sections

27a. Section 1252 expenses

27b. Applicable percentage amount

28a. Section 1254 costs/depletion

29a. Section 1255 applicable amount

Property C

19(a). Description

Property section

19(b). Date acquired

19(c). Date sold

20. Gross sales price

21. Cost/basis + expense of sale

22. Depreciation/depletion

Section 1250 details, when applicable

26a. Additional depreciation after 1975

26b. Applicable percentage amount

26d. Additional depreciation 1969–1975

26f. Section 291 amount

Other recapture sections

27a. Section 1252 expenses

27b. Applicable percentage amount

28a. Section 1254 costs/depletion

29a. Section 1255 applicable amount

Property D

19(a). Description

Property section

19(b). Date acquired

19(c). Date sold

20. Gross sales price

21. Cost/basis + expense of sale

22. Depreciation/depletion

Section 1250 details, when applicable

26a. Additional depreciation after 1975

26b. Applicable percentage amount

26d. Additional depreciation 1969–1975

26f. Section 291 amount

Other recapture sections

27a. Section 1252 expenses

27b. Applicable percentage amount

28a. Section 1254 costs/depletion

29a. Section 1255 applicable amount

5. Part IV — Sections 179 and 280F(b)(2) Recapture

Section 179

33. Prior-year section 179 deduction/depreciation

34. Recomputed depreciation

Section 280F(b)(2)

33. Prior-year depreciation

34. Recomputed depreciation

6. Email Information

Email is optional. Your completed Form 4797 PDF is downloaded from the Summary page.

Your Email Address (Optional)

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Create Your Form 4797 Online

1. Return Information

2. Part I — Property Held More Than 1 Year

Line 2 — Property 1

Line 2 — Property 2

Line 2 — Property 3

Line 2 — Property 4

3. Part II — Ordinary Gains and Losses

Line 10 — Property 1

Line 10 — Property 2

Line 10 — Property 3

Line 10 — Property 4

4. Part III — Depreciation Recapture

Property A

Property B

Property C

Property D

5. Part IV — Sections 179 and 280F(b)(2) Recapture

6. Email Information

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