TaxGuyBill
Level 15

Have you looked at the handy chart in page one of the Instructions for Form 4797?

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

 

But don't forget the "Special Rule" if both the building and land was sold.

https://www.irs.gov/instructions/i4797#en_US_2022_publink13087td0e531