The IRS prescribes that the sale of capital assets is reported on Schedule D and IRS form 8949. What is the nature of the transactions that you want to report on IRS form 4797?
IRS 2023 Instructions for Schedule D, page 1, here states:
Use Form 8949 to report the sale or exchange of a capital asset (see definition) not reported on another form or schedule and to report the income deferral or exclusion of capital gains.
Capital Asset
Most property you own and use for personal purposes or investment is a capital asset.
IRS 2023 Instructions for Schedule D, page 1, also includes the instances where IRS form 4797 is used. You may be able to identify which instance applies your situation.
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