Table of Contents

• Instructions for Form 4562 - Introductory Material
  • • Future Developments
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • Additional Information
  • Definitions
    • Depreciation
    • Accelerated Cost Recovery System
    • Modified Accelerated Cost Recovery System
    • Section 179 Property
    • Amortization
    • Listed Property
    • Commuting
  • Alternative Minimum Tax (AMT)
  • Recordkeeping
• Specific Instructions
  • Part I. Election To Expense Certain Property Under Section 179
    • Election for certain qualified section 179 real property.
    • Line 1
    • Line 2
    • Line 3
    • Line 5
    • Line 6
    • Line 7
    • Line 10
    • Line 11
    • Line 12
  • Part II. Special Depreciation Allowance and Other Depreciation
    • Line 14
    • Line 15
    • Line 16
  • Part III. MACRS Depreciation
    • Section ALine 17
    • Line 18
    • Section B
    • Lines 19a Through 19i
    • Section CLines 20a Through 20c
  • Part IV. Summary
    • Line 22
    • Line 23
  • Part V. Listed Property
    • Section A
    • Line 25
    • Lines 26 and 27
    • Section B
    • Section C
    • Line 37
    • Line 38
    • Line 40
    • Line 41
  • Part VI. Amortization
    • Line 42
    • Line 43
    • Line 44
• Instructions for Form 4562 - Notices
  • Paperwork Reduction Act Notice.
• Instructions for Form 4562 - Additional Material
  • Index