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About Tax Map

IRS.gov Website
Publication 946
taxmap/pubs/p946-007.htm#en_us_publink1000107381

Do You Have To File
Form 4562?(p13)

rule

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.(p13)

rule
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.