Form 4797 Sales of Business Property (Who should use this form?)

Use this form to report:

• The sale or exchange of property.
• The involuntary conversion of property and capital assets.
• The disposition of noncapital assets. 
• The disposition of capital assets not reported on Schedule D.
• The gain or loss for partners and S corporation shareholders from certain section 179 property dispositions by
  partnerships 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.
• Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f).

https://www.irs.gov/pub/irs-pdf/i4797.pdf