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Form 4562: Depreciation and Amortization (Including Information on Listed Property)
IRS Form 4562 is used to claim depreciation and amortization deductions, elect a section 179 expense, and report listed property use. It must be filed by anyone claiming depreciation for property placed in service in 2025, a section 179 deduction, vehicle depreciation, corporate depreciation (excluding Form 1120‑S) or amortization beginning in 2025.
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IRS Form 4562 - Depreciation and Amortization (Including Information on Listed Property)
IRS Form 4562 is used to claim depreciation and amortization deductions, elect a section 179 expense, and report listed property use. It must be filed by anyone claiming depreciation for property placed in service in 2025, a section 179 deduction, vehicle depreciation, corporate depreciation (excluding Form 1120‑S) or amortization beginning in 2025.
Risk Radar
Scan points- 1Including listed property on line 6 instead of Part V causes a filing error.
- 2Omitting listed property on line 6 when required.
- 3Entering the elected section 179 cost in the wrong column on line 26.
- 4Including listed property in Part II or Part III instead of Part V.
- 5Failing to attach additional sheets for multiple businesses or activities.
Plain English
Form 4562 lets you report the wear and tear on business assets and claim a special expense election. You also use it to tell the IRS how you use cars and other listed property for business. The form covers both depreciation and amortization.
Submission Date
- Filing date: 2026-03-30 18:10:43
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are claiming depreciation for property placed in service in 2025, a section 179 expense deduction (including carryover), depreciation on listed property such as vehicles, corporate depreciation (excluding Form 1120‑S), or amortization that begins in 2025.
- Do not use it when claiming the energy‑efficient commercial building deduction under section 179D, or when an employee is deducting job‑related vehicle expenses.
- Check Form 7205 instead when claiming the energy‑efficient commercial building deduction.
Form selector
Use this form or another form?
Claiming energy‑efficient commercial building deduction under section 179D
Form 4562 does not allow that deduction; using the correct form ensures eligibility
✓ Verify the building qualifies under section 179D
Employee deducting job‑related vehicle expenses
Employee vehicle expenses must be reported on Form 2106, not Form 4562
✓ Confirm you are filing as an employee, not a self‑employer
Calculating AMT adjustment for depreciation
AMT depreciation adjustments are reported on Form 6251
✓ Determine if AMT applies to your return
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Section I – Election to expense under Section 179
Amount of Section 179 expense elected · Form 4562, Part I lines 1‑4
Line 1 – Maximum amount
Maximum allowable Section 179 deduction (see instructions) · Instructions p.1, line 1 description
Line 19h – GDS depreciation for 50‑year property
Depreciation amount using GDS · Form 4562, line 19h (new for 2025)
Line 20e – ADS depreciation for 50‑year property
Depreciation amount using ADS · Form 4562, line 20e (new for 2025)
Part V – Listed property information
Business/investment use percentage, vehicle details · Form 4562, Part V
Before you submit
- 1Verify that the form edition reads “20 25” and revision date Mar 30 2026.
- 2Confirm you have a separate Form 4562 for each business activity.
- 3Ensure Part V (listed property) is completed before Part I if you have listed property.
- 4Check that lines 19h and 20e are filled for any 50‑year property depreciation.
- 5Enter the correct maximum amount on line 1 per the instructions.
- 6Calculate and enter the reduction in limitation on line 4 accurately.
- 7Sign the form in the designated signature area.
- 8Attach the completed Form 4562 to your tax return.
- 9Keep a copy of the filed form for your records.
How to file this form
- 1Gather depreciation schedules and Section 179 cost data for 2025.
- 2Complete Part V for any listed property before filling Part I.
- 3Fill Part I, including lines 1‑4 and new lines 19h/20e as applicable.
- 4Review calculations and ensure the reduction in limitation on line 4 is correct.
- 5Sign the form in the signature field.
- 6Attach Form 4562 to the appropriate tax return.
- 7Mail the return to the IRS address indicated on the tax return instructions or e‑file and retain a copy as proof of filing.
Known limitations
- 1Do not use Form 4562 to claim the deduction for energy efficient commercial buildings under section 179D.
- 2If line 5 is zero, you cannot elect to expense any section 179 property.
- 3Do not include any listed property on line 6; listed property must be entered on line 26 column (i).
- 4Married filing separately must allocate the Section 179 dollar limitation by multiplying the total limitation by 50% unless a different allocation is elected.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The edition shows revision date Mar 30, 2026 and includes a link to www.irs.gov/Form4562 for the latest information. New lines 19h and 20e were added to report MACRS depreciation for 50‑year property in the 2025 tax year.
What changed or needs a fresh check
- Edition date — confirm the revision date reads Mar 30, 2026
- Catalog number — confirm it is 12907Y
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain the signed Form 4562 and all supporting documents for at least three years after filing.
- 2Store copies in a secure location for audit purposes.
- 3If filing electronically, keep the IRS acceptance confirmation for your records.
- 4If an error is discovered, file an amended return using Form 1040X (or the appropriate amended corporate return) and attach a corrected Form 4562.
- 5Monitor any IRS correspondence for notices of adjustment or additional information requests.
Sources
- SRCInstructions p.1 — Do not use Form 4562 to claim the deduction for energy efficient commercial buildings under section 179D.
- SRCInstructions p.5 — If line 5 is zero, you cannot elect to expense any section 179 property.
- SRCInstructions p.5 — Do not include any listed property on line 6.
- SRCInstructions p.5 — Married filing separately must allocate the dollar limitation by multiplying total limitation by 50% unless a different allocation is elected.
- SRCInstructions p.2 — Complete and file Form 4562 if you are claiming depreciation on any vehicle or other listed property regardless of when it was placed in service.
- SRCInstructions p.2 — Use Form 7205 for the energy efficient commercial buildings deduction.
- SRCInstructions p.1 — Form 4562 is used to claim depreciation and amortization deductions, make a Section 179 expense election, and provide information on listed property.
- SRCInstructions p.2 — Any depreciation on a corporate income tax return (other than Form 1120‑S) requires Form 4562.
- SRCInstructions p.2 — Amortization of costs that begins during the 2025 tax year requires Form 4562.
Common confusion points
Do I need to file Form 4562 if I only have vehicle depreciation?
The form is required for any listed property depreciation regardless of service date.
→ Verify that the vehicle is listed property and confirm it is reported on Form 4562.
Can I claim the energy efficient commercial building deduction on Form 4562?
Section 179D deduction is excluded from this form.
→ Verify you are using Form 7205 instead.
What if line 5 on Section 179 is zero?
Zero means no Section 179 election is allowed.
→ Enter zero on lines 6‑11 and proceed to line 12 as instructed.
Should listed property be entered on line 6?
Line 6 explicitly excludes listed property.
→ Enter listed property on line 26 column (i) as directed.
How is the Section 179 limitation allocated for married filing separately?
The source requires a 50% allocation unless a different election is made.
→ Multiply the total limitation by 0.50 for each spouse unless a different percentage is elected.
Do I need to report depreciation for property placed in service before 2025?
Form 4562 is required for any depreciation on listed property regardless of when placed in service.
→ Confirm the property is listed and include it on the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040X – Amended U.S. Individual Income Tax Return, to correct a filed Form 4562.
Questions about IRS Form 4562
What is IRS Form 4562 used for?
Form 4562 lets you report the wear and tear on business assets and claim a special expense election. You also use it to tell the IRS how you use cars and other listed property for business. The form covers both depreciation and amortization.
Who must file IRS Form 4562?
File Form 4562 if you claim depreciation for property placed in service in 2025, a section 179 expense (including carryovers), depreciation on any vehicle or listed property, corporate depreciation (not on Form 1120‑S), or amortization that starts in 2025.
What information does IRS Form 4562 require?
The form gathers depreciation and amortization amounts (Part II, Part III), the section 179 election (Part I), listed‑property details (Part V), and a summary of totals (Part IV, lines 12‑13, 21‑22).
How do I complete IRS Form 4562?
Prepare a separate Form 4562 for each business or activity, completing only one Part I for the section 179 election. Do not list listed property in Part II or Part III; report it in Part V and summarize amounts in Part IV. Attach extra sheets if needed and sign the form before filing.
Do I need to file Form 4562 if I only have vehicle depreciation?
The form is required for any listed property depreciation regardless of service date. Verify that the vehicle is listed property and confirm it is reported on Form 4562.
Can I claim the energy efficient commercial building deduction on Form 4562?
Section 179D deduction is excluded from this form. Verify you are using Form 7205 instead.
What if line 5 on Section 179 is zero?
Zero means no Section 179 election is allowed. Enter zero on lines 6‑11 and proceed to line 12 as instructed.
Should listed property be entered on line 6?
Line 6 explicitly excludes listed property. Enter listed property on line 26 column (i) as directed.
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