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8. Amortization

Form 4562, Depreciation and Amortization
Use this form to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.

Form 4626, Alternative Minimum Tax—Corporations
Corporations use this form to figure their alternative minimum tax (AMT) under section 55.

Form 6251, Alternative Minimum Tax - Individuals
Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.

Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.

Page Last Reviewed or Updated: 30-Aug-2016