Yes, the answers to both questions follow.
- The 'Contact Us' page currently provides a number to call at the moment. You can always check back periodically for a link to obtain the Support ID.
- As indicated by @CatinaT1 the Instructions for Form 4797 provide the details on where to transfer the number from line 35. They are placed below for your convenience.
- Line 35: Subtract line 34 from line 33 and enter the recapture amount as “other income” on the same form or schedule on which you took the deduction. For example, if you took the deduction on Schedule C (Form 1040), report the recapture amount as other income on Schedule C (Form 1040).
Note. If you filed Schedule C or F (Form 1040) and the property was used in both your trade or business and for the production of income, the portion of the recapture amount attributable to your trade or business is subject to self-employment tax. Allocate the amount on line 35 to the appropriate schedules.
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