2013 seller form-2025

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File Form 1099-S, Proceeds From Real Estate Transactions, to report the sale or exchange of real estate.
Schedule D includes your personal gains, and Form 4797 includes gains from the sale of the business property. Form 4797 can be confusing because it requires quite a bit of information, some of which you might not be familiar with.
If you sold property that was your home and you also used it for business, you may need to use Form 4797 to report the sale of the part used for business (or the sale of the entire property if used entirely for business). Gain or loss on the sale of the home may be a capital gain or loss or an ordinary gain or loss.
Key Takeaways. Form 4797 is an IRS tax form. Entities use the form report gains from the sale or exchange of business property, including property used to generate rental income and property used for industrial, agricultural, or extractive resources.
Its important to note that Form 4797 is used primarily for business property sales. For personal property transactions, such as the sale of a personal residence, a different form, such as Form 8949 or Schedule D, may be used.
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0:00 42:52 That are not already reported on Schedule D.MoreThat are not already reported on Schedule D.

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