Depreciation

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Forms and Instructions

Relevant Forms

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

4562 Instructions for Form 4562, Depreciation and Amortization

Form 4562-FY Depreciation and Amortization

4562-FY Instructions for Form 4562-FY, Depreciation and Amortization


Publications

Related Publications

Publication 534 Depreciating Property Placed In Service Before 1987

Publication 946 How to Depreciate Property

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Rental Expenses

Depreciation. You can begin to depreciate rental property when it is ready and available for rent. See Placed-in-Service...

Publication 17 - Your Federal Income Tax (For Individuals) - Depreciation

Depreciation. You recover the cost of income-producing property through yearly tax deductions. You do this...

Publication 225 - Farmer's Tax Guide - Farm Business Expenses

Depreciation. If property you acquire to use in your farm business is expected to last more than one year,...

Publication 225 - Farmer's Tax Guide - Depreciation, Depletion, and Amortization

When Does Depreciation Begin and End? You begin to depreciate your property when you place it in service for...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

Which Recovery Period Applies? The recovery period of property is the number of years over which you recover...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

Which Convention Applies? Under MACRS, averaging conventions establish when the recovery period begins and...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

Which Property Class Applies Under GDS? The following is a list of the nine property classes under GDS. See...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

How Is the Depreciation Deduction Figured? To figure your depreciation deduction under MACRS, you first determine...

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Depreciation

Depreciation. If property you acquire to use in your business is expected to last more than 1 year, you generally...

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Depreciation of Rental Property

When Does Depreciation Begin and End? You begin to depreciate your rental property when you place it in service...

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Cooperatives

Depreciation. You will be depreciating your stock in the corporation rather than the apartment itself. Figure...

Publication 551 - Basis of Assets - Adjusted Basis

Depreciation. Decrease the basis of property by the depreciation you deducted, or could have deducted, on...

Publication 583 - Starting a Business and Keeping Records - Business Expenses

Depreciation. If property you acquire to use in your business has a useful life that extends substantially...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Depreciating Your Home

Figuring the Depreciation Deduction for the Current Year. If you began using your home for business before...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Sale or Exchange of Your Home

Depreciation. If you were entitled to deduct depreciation on the part of your home used for business, you...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Business Furniture and Equipment

Depreciation. You can take a special depreciation allowance to recover part of the cost of certain qualified...

Publication 946 - How to Depreciate Property - When Does Depreciation Begin and End?

When Does Depreciation Begin and End? You begin to depreciate your property when you place it in service for...

Publication 946 - How to Depreciate Property - Which Property Class Applies Under GDS?

Which Property Class Applies Under GDS? The following is a list of the nine property classifications under...

Publication 946 - How to Depreciate Property - Which Recovery Period Applies?

Which Recovery Period Applies? The recovery period of property is the number of years over which you recover...

Publication 946 - How to Depreciate Property - Which Convention Applies?

Which Convention Applies? Under MACRS, averaging conventions establish when the recovery period begins and...

Publication 946 - How to Depreciate Property - How Is the Depreciation Deduction Figured?

How Is the Depreciation Deduction Figured? To figure your depreciation deduction under MACRS, you first determine...

Frequently Asked Questions

FAQ - Sale or Trade of Business, Depreciation, Rentals

Can the entire acquisition cost of a computer that I purchased for my business be deducted as a business expense...

FAQ - Small Business/Self-Employed/Other Business

If you lease-purchase a piece of equipment, like a forklift or truck, do you deduct the lease payments or do...

Related Topic Links

Additional Depreciation

Apartment Building

Basis for Depreciation

Bonus Depreciation

Business-use Requirement

Claiming the Correct Amount of Depreciation

Computer

Computers and Related Peripheral Equipment

Condominiums and Cooperatives

Daycare

Declining Balance Method

Deducting Vs. Capitalizing Costs

Deductions After the Recovery Period

Depreciation After a Short Tax Year

Depreciation After May 6, 1997

Depreciation and Depletion

Depreciation Deduction

Depreciation Figured Without the Tables

Depreciation Methods for Farm Property

Depreciation of Home

Depreciation of Rental Property

Depreciation of Your Home

Depreciation on Computers

Depreciation on Home Computer

Depreciation Worksheet

Depreciation Worksheet for Passenger Automobiles

Depreciation, Depletion, and Amortization

Depreciation, Recapture

Electing ADS

Electing To Use a GAA

Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance

Excepted Property

Figuring Depreciation for a GAA

Form 4562. Depreciation and Amortization

General Asset Account

How Do You Treat Repairs and Improvements?

Improvements

Lessee's Inclusion Amount

Listed Property

MACRS Depreciation Under ADS

Maximum Depreciation Deduction

Maximum Special Allowance

Modified Accelerated Cost Recovery System

Multiple Properties

Optional Write-off of Certain Tax Preferences

Placed-in-service Date

Property You Placed in Service or Owned Before 1987

Recapture

Recapture of Excess Depreciation

Replacement Cost New or Reproduction Cost Minus Observed Depreciation

Retired From Service

Special Depreciation Allowance

Specified Gulf Opportunity Zone Extension Property

Sport Utility and Certain Other Vehicles

Straight Line Method

Terminating GAA Treatment

The Depreciation Deduction

Trucks and Vans

What Rental Property Can Be Depreciated?

What Rental Property Cannot Be Depreciated?

Your Depreciation Deduction