Provided this is indeed personal goodwill which was created by significant personal effort of the taxpayer, has been negotiated as such, and structured as well as recorded properly in fact, by contractual terms, and on the books, you may be able to rely on §1.469-2T(c)(7)(i) to exclude it from NIIT.

While you may like to demonstrate that the gain was derived from the disposition of a property held in a trade or business (not described in §1411(c)(2)) by flowing it through F.4797, it is, technically, not among the classes of assets covered by the form.

You may, therefore, consider reporting the gain on F.8949/Sch D by making the input on Screen 17.1 and entering "2" for "Subject to net investment income tax  1=yes, 2=no".