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@IRonMaN wrote:

Six of one, half dozen of the other - what will that change on the 4797? 😁

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The Instructions for 4797 indicate that the land is supposed to be reported separately (which usually doesn't make any difference, but in certain circumstance it can affect things).  If you report the land separately and change the Basis of the land (to make depreciation correct), it will make the land sale funky.

Plus, if there is already a spot on the worksheet for it, why do a work-around?

Plus, I prefer a half a dozen, rather than six.  😂