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all right for this video i wanted to cover how to prepare the irs form 4797 but specifically we want to cover how to report the sale of rental real estate property so the forum 4797 is used to report the sale of almost any kind of property thats being used in a trade or business and so specifically on this one i want to cover rental real estate so uh what ive got here are a couple slides that cover the rules and the fact fact patterns so weve got four so were going to cover three fact patterns you can see at the bottom here and then i also have the 4797 examples so ive got one for each fact pattern so well walk through how each of these work so just some of the high level basic here so when you have real property so whether its single-family homes like residential rental property apartments or commercial property if you are placing this into service to rent out tenants that is treated as property being used in that trade or business so its a rental real estate business now the