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, 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.
6
7
8
Nonrecaptured net section 1231 losses from prior years (see instructions) .
8
9
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) . . . . . . . . . . . . . .
Part II
27
Identifying number
Name(s) shown on return
1
Attachment
Sequence No.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Ordinary Gains and Losses (see instructions)
3
4
5
9
10
Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less):
11
Loss, if any, from line 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11 (
12
13
14
Gain, if any, from line 7 or amount from line 8, if applicable
Gain, if any, from line 31 . . . . . . . . . .
Net gain or (loss) from Form 4684, lines 31 and 38a . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
13
14
15
16
17
Ordinary gain from installment sales from Form 6252, line 25 or 36 .
Ordinary gain or (loss) from like-kind exchanges from Form 8824. .
Combine lines 10 through 16 . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
16
17
18
For all except individual returns, enter the amount from line
