If you sell or dispose of property used in a trade or business, it must be reported on IRS Form 4797, Sales of Business Property. This form is divided into several sections, which are used for different types of property.
The files are in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Download:
Form 4797, Sales of Business Property
Instructions for Form 4797, Sales of Business Property