4797 vs. schedule D

来源: 2020-03-06 11:39:56 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

1.  4797 reports capital gains from capital asset (including depreciation) such as a house, or a business truck etc. 

1040 line 7a -> schedule 1 

schedule 1 line 4, -> 4797  list of sales 

4797 Part IV includes recapture of section 179 deduction 

2. schedule D reports capital gain of stocks and bonds.  (cannot be depreciated)

1040 line 6 -> schedule D -> form 8949  listing of sales