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Finance
Form 4797

Form 4797

IRS Form 4797 is used to report sales, exchanges, and other dispositions of business property, including section 1231 gains/losses and depreciation recapture for tax year 2025.

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Residential Application Form for tenants applying to rent a property

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Residential Application Form for tenants applying to rent a property page 0

Residential Application Form for tenants applying to rent a property page 1

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Frequently asked questions

IRS Form 4797 (2025) is an attachment to a U.S. federal tax return used to report sales or exchanges of business property, involuntary conversions, section 1231 gains and losses, ordinary gains and losses, and depreciation/expense recapture under sections 1245, 1250, 1252, 1254, 1255, 179, and 280F(b)(2). It asks for the filer’s name and identifying number plus transaction details such as property description, acquisition and sale dates, gross proceeds, depreciation allowed/allowable, basis, and computed gains/losses. It is filed with the annual return for tax year 2025.
Taxpayers (individuals and business entities such as corporations, partnerships, and S corporations) who sold or disposed of business property, had involuntary conversions, or must report depreciation/expense recapture.
Attach to and file with your U.S. federal income tax return (e-file with the return or mail with the return to the IRS address for your return type).

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