If you sell or dispose of property used in a trade or business, it must be reported on IRS Form 4797, Sales of Business Property. This form is divided into several sections, which are used for different types of property.

Form 4797, Sales of Business Property

The file is in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.

To get a free version of Adobe Acrobat Reader software, go to the Adobe web site.

For more information, see our discussion of reporting sales of assets.

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