IRS Form 4797 Report sales of business property.
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IRS Form 4797 Description

Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; Section 126 property. The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with trade or business or a transaction entered into for profit. The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). The disposition of capital assets not reported on Schedule D. The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large artnerships) and S corporations. The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less.

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