skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous Page: Publication 946 - How to Depreciate Property - How Do You Treat Repairs and Improvements?
next page Next Page: Publication 946 - How to Depreciate Property - How Do You Correct Depreciation Deductions?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p946-007.htm#en_us_publink1000107381

Do You Have To File  
Form 4562?(p13)


rule
spacer

previous topic occurrence Depreciation and Amortization next topic occurrence

Words you may need to know (see Glossary)

Use Form 4562 to figure your deduction for depreciation and amortization. Attach Form 4562 to your tax return for the current tax year if you are claiming any of the following items.
EIC
You must submit a separate Form 4562 for each business or activity on your return for which a Form 4562 is required.
Table 1-1 presents an overview of the purpose of the various parts of Form 4562.
taxmap/pubs/p946-007.htm#en_us_publink1000107383

Employee.(p14)


rule
spacer

Do not use Form 4562 if you are an employee and you deduct job-related vehicle expenses using either actual expenses (including depreciation) or the standard mileage rate. Instead, use either Form 2106 or Form 2106-EZ. Use Form 2106-EZ if you are claiming the standard mileage rate and you are not reimbursed by your employer for any expenses.
previous pagePrevious Page: Publication 946 - How to Depreciate Property - How Do You Treat Repairs and Improvements?
next pageNext Page: Publication 946 - How to Depreciate Property - How Do You Correct Depreciation Deductions?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication