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IRS.gov Website
Publication 946
taxmap/pubs/p946-034.htm#en_us_publink1000107733

How Is Listed Property Information Reported?(p68)

rule
You must provide the information about your listed property requested in Part V of Form 4562, Section A, if you claim either of the following deductions. If you claim any deduction for a vehicle, you also must provide the information requested in Section B. If you provide the vehicle for your employee's use, the employee must give you this information. If you provide any vehicle for use by an employee, you must first answer the questions in Section C to see if you meet an exception to completing Section B for that vehicle.
taxmap/pubs/p946-034.htm#en_us_publink1000107734

Vehicles used by your employees.(p68)

rule
You do not have to complete Section B, Part V, for vehicles used by your employees who are not more-than-5% owners or related persons if you meet at least one of the following requirements.
  1. You maintain a written policy statement that prohibits one of the following uses of the vehicles.
    1. All personal use including commuting.
    2. Personal use, other than commuting, by employees who are not officers, directors, or 1%-or-more owners.
  2. You treat all use of the vehicles by your employees as personal use.
  3. You provide more than five vehicles for use by your employees, and you keep in your records the information on their use given to you by the employees.
  4. For demonstrator automobiles provided to full-time salespersons, you maintain a written policy statement that limits the total mileage outside the salesperson's normal working hours and prohibits use of the automobile by anyone else, for vacation trips, or to store personal possessions.
taxmap/pubs/p946-034.htm#en_us_publink1000107735

Exceptions.(p69)

rule
If you file Form 2106, 2106-EZ, or Schedule C-EZ (Form 1040), and you are not required to file Form 4562, report information about listed property on that form and not on Form 4562. Also, if you file Schedule C (Form 1040) and are claiming the standard mileage rate or actual vehicle expenses (except depreciation) and you are not required to file Form 4562 for any other reason, report vehicle information in Part IV of Schedule C and not on Form 4562.