8. Amortization

About Form 4562, Depreciation and Amortization (Including Information on Listed Property)

Information about Form 4562, Depreciation and Amortization, including recent updates, related forms, and instructions on how to file. Form 4562 is used to claim a depreciation/amortization deduction, to expense certain property, and to note the business use of cars/property.

About Form 4626, Alternative Minimum Tax - Corporations

Information about Form 4626, Alternative Minimum Tax - Corporations, including recent updates, related forms and instructions on how to file. Corporations use this form to figure their alternative minimum tax (AMT) under section 55.

About Form 6251, Alternative Minimum Tax - Individuals

Information about Form 6251, Alternative Minimum Tax - Individuals, including recent updates, related forms and instructions on how to file. Form 6251 is used by individuals to figure alternative minimum tax. Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

About Publication 544, Sales and Other Dispositions of Assets

Publication 544 explains the tax rules that apply when you dispose of property. It discusses how to figure gain (loss), whether it is ordinary or capital, how to treat the gain or loss, and how to report gains and losses.

About Publication 550, Investment Income and Expenses

Publication 550 discusses the tax treatment of investment income and expenses. It explains what investment income is taxable, what investment expenses are deductible, and how to show them on your tax return.

About Publication 946, How to Depreciate Property

Publication 946 explains how you can recover the cost of business or income-producing property through deductions for depreciation.