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  1. Dec 31, 2020 · Following the Instructions for Schedule K-1, enter any amounts from your Schedule K-1 (Form 1120-S), box 9, or Schedule K-1 (Form 1065), box 10, in Part I of Form 4797. If the amount from line 7 is a gain and you have nonrecaptured section 1231 losses from prior years, see the instructions for line 8 below.

  2. Page 1 of 12 8:59 - 15-Sep-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 2021 Instructions for Form 4797 Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) Department of the Treasury Internal Revenue ...

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