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