Choose applicable parts
Select your return type and the sale or business-use recapture sections that apply.
SALES OF BUSINESS PROPERTYYour Form 4797.
Your Form 4797.
Ready to review.
Organize property sales, allowed gains and recapture amounts. Review both original IRS pages before checkout.
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Final 2025 IRS original. The final 2026 edition will be added when available.
YOUR FORM 4797 PREVIEWFull original page
✓ Applicable sections only✓ Separate gain & recapture routing✓ Both original pages
FROM PROPERTY RECORDS TO YOUR FORM
Three straightforward steps.
Add property records
Enter dates, original basis, allowed depreciation, proceeds and actual special-rule amounts.
Review & download
Check the calculated form totals and return routing, then review both original pages.
THE COMPLETE ORIGINAL. ALL YOUR ENTRIES.
Know what you’re getting.
Both original pages, field layout and white margins stay intact.
The Form 4797 preparation guide explains the property-sale records and recapture checks to establish before entering your calculations.
- Four Section 1231 sale rows and four ordinary sale rows
- Separate informational 1099 proceeds / partial MACRS totals
- Prior nonrecaptured Section 1231 loss lookback
- Four Part III property columns with applicable recapture provisions
- Section 1255 remaining-gain limit
- Separate casualty / theft residual gain routing
- Business-use recapture without requiring a sale
- Full-page Fit / zoom and private saved / completed links
Use actual allowed amounts after applicable basis, at-risk, passive-loss and special disposition rules. This prepares Form 4797 and its printed arithmetic; it does not determine every property classification, applicable recapture percentage, depreciation history or underlying tax-return limitation. Additional property forms, statements and supporting schedules are separate.
Have these records ready
- Taxpayer & return typeName, identifying number and entity / filing records.
- Property recordsDates, proceeds, original basis, improvements, selling expense and depreciation allowed or allowable.
- Supporting computationsPrior Section 1231 losses, recapture worksheets and any required separate forms or statements.
BEFORE YOU BEGIN
A few helpful answers.
Which part should I use?
Part I generally reports qualifying Section 1231 property held more than one year. Part II covers ordinary transactions. Part III computes applicable gain recapture. Part IV handles business-use drops to 50% or less and can apply without a disposition. Use the current IRS instructions ↗ for classification and exceptions.
Should I enter a Part III sale again in Part I?
No. The applicable ordinary recapture and residual gain transfer automatically. Entering the same sale twice would duplicate it.
Do the informational totals increase my gain?
No. Lines 1a–c disclose amounts already included in the specified property rows and do not get added again.
Can I report more than four properties?
The original has four slots in each property table. Prepare additional forms where needed. Multiple-property business-use recapture requires separate property computations.
Does checkout file my return?
No. Attach the downloaded form to the appropriate separately prepared return with required statements. $9.99 USD covers one complete two-page Form 4797 and private completed-order access.
READY WHEN YOU ARE
Create your Form 4797 Prepare your business property form.
One Form 4797. $9.99 USD.