Deductions & Credits

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

Used to claim depreciation deductions for business property, the Section 179 expense deduction, and amortization of costs that began during the tax year.

Download Form 4562 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Businesses and individuals who need to depreciate or amortize property placed in service, or claim the Section 179 deduction.

Key Fields

  • Section 179 deduction
  • Special depreciation allowance
  • MACRS depreciation
  • Listed property
  • Amortization

Filing Deadlines

Due Date

Filed with income tax return

Late Filing Penalty

Filed with income tax return; subject to the same penalties as the underlying return.

Related Forms

Schedule C

Profit or Loss from Business (Sole Proprietorship)

Schedule E

Supplemental Income and Loss

Schedule F

Profit or Loss From Farming

Form 1120

U.S. Corporation Income Tax Return

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