Form 4562 (2025), Depreciation and Amortization (Including Information on Listed Property) Instructions

Enter the amount of amortization you are claiming this year for costs that began before your 2025 tax year (line 43, column (f)).

Enter a brief description of the amortizable costs that began during your 2025 tax year.

Enter the date on which amortization for these costs begins.

Enter the total dollar amount of the costs that are subject to amortization for this item.

Enter the applicable Internal Revenue Code section under which the costs are being amortized.

Enter the amortization period or the applicable amortization percentage for these costs.

Enter the amount of amortization deduction for these costs for the 2025 tax year.

Enter the special depreciation allowance amount for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use.

Enter a description of the listed property (for example, the vehicle or other asset) used more than 50% for qualified business use. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter the date the property was first placed in service during the tax year. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter the percentage of the property's total use that was for qualified business or investment purposes.

Enter the property's total cost or other basis. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter the portion of the property's basis attributable to business or investment use that is used to calculate depreciation. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter the depreciation recovery period that applies to the property. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter the depreciation method and convention used for the property. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter the depreciation deduction claimed for this property for the tax year. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter the cost of the property that was elected to be expensed under section 179. Fill only if 'Business/Investment Use Percentage' is more than 50%.

Enter a description of the second listed property used more than 50% in a qualified business use (for example, vehicle make/model). Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter the date the second listed property was placed in service. Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter the business/investment use percentage for the second listed property.

Enter the cost or other basis of the second listed property. Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter the basis for depreciation for the second listed property (business/investment use portion only). Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter the recovery period for the second listed property. Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter the depreciation method and convention used for the second listed property. Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter the depreciation deduction amount for the second listed property. Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter the cost elected for section 179 for the second listed property. Fill only if 'Property 2 - Business/investment use percentage' is more than 50%.

Enter a brief description of the third listed property (for example, vehicle make/model or other identifying description). Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the date the third listed property was first placed in service for business use. Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the percentage of total use for the third listed property that was for business/investment purposes.

Enter the total cost or other basis of the third listed property. Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the portion of the third listed property’s basis that is used to compute depreciation (business/investment use only). Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the recovery period applicable to the third listed property. Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the depreciation method and convention used for the third listed property. Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the depreciation deduction amount for the third listed property for the tax year. Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the cost of the third listed property you are electing to expense under section 179, if any. Fill only if 'Property 3 - Business use percentage' is more than 50%.

Enter the type/description of the listed property (for vehicles, list the vehicle first) that was used 50% or less in a qualified business use. Fill only if 'Business/Investment Use Percentage' is 50% or less.

Enter the date this property was first placed in service during the tax year. Fill only if 'Business/Investment Use Percentage' is 50% or less.

Enter the percentage of the property's total use that was for business or investment purposes.

Enter the total cost or other basis of the property. Fill only if 'Business/Investment Use Percentage' is 50% or less.

Enter the portion of the property's basis used for depreciation that is attributable to business/investment use. Fill only if 'Business/Investment Use Percentage' is 50% or less.

Enter the recovery period applicable to this property for depreciation purposes. Fill only if 'Business/Investment Use Percentage' is 50% or less.

Enter the depreciation method and/or convention information for this property as required in the method/convention column. Fill only if 'Business/Investment Use Percentage' is 50% or less.

Enter the depreciation deduction claimed for this property. Fill only if 'Business/Investment Use Percentage' is 50% or less.

Enter a brief description of the listed property (for vehicles, list the vehicle first). Fill only if 'Property (Line 27, Row 2) - Business/investment use percentage' is 50% or less.

Enter the date this property was first placed in service during the tax year. Fill only if 'Property (Line 27, Row 2) - Business/investment use percentage' is 50% or less.

Enter the percentage of total use that was for qualified business or investment purposes.

Enter the property's total cost or other tax basis. Fill only if 'Property (Line 27, Row 2) - Business/investment use percentage' is 50% or less.

Enter the portion of the property's basis attributable to qualified business/investment use for depreciation. Fill only if 'Property (Line 27, Row 2) - Business/investment use percentage' is 50% or less.

Enter the applicable recovery period for this property. Fill only if 'Property (Line 27, Row 2) - Business/investment use percentage' is 50% or less.

Enter the depreciation method and convention used for this property. Fill only if 'Property (Line 27, Row 2) - Business/investment use percentage' is 50% or less.

Enter the depreciation deduction claimed for this property for the tax year. Fill only if 'Property (Line 27, Row 2) - Business/investment use percentage' is 50% or less.

Enter a description of the third item of listed property used 50% or less in a qualified business use. Fill only if 'Business use percentage (third item)' is 50% or less.

Enter the date the third listed property item was first placed in service. Fill only if 'Business use percentage (third item)' is 50% or less.

Enter the percentage of business/investment use for the third listed property item.

Enter the cost or other tax basis of the third listed property item. Fill only if 'Business use percentage (third item)' is 50% or less.

Enter the portion of the basis used for depreciation that is attributable to business/investment use for the third listed property item. Fill only if 'Business use percentage (third item)' is 50% or less.

Enter the depreciation recovery period that applies to the third listed property item. Fill only if 'Business use percentage (third item)' is 50% or less.

Enter the depreciation method and convention used for the third listed property item. Fill only if 'Business use percentage (third item)' is 50% or less.

Enter the depreciation deduction amount for the third listed property item. Fill only if 'Business use percentage (third item)' is 50% or less.

Enter the total of the depreciation deduction amounts from column (h) for lines 25 through 27.

Enter the total of the elected section 179 cost amounts from column (i) on line 26.

Enter the total listed property amount from line 29 to report on Part I, line 7.

Enter the total elected cost of section 179 property from column (c), adding lines 6 and 7. Fill only if 'Section 179 Elected Cost (Row 1)', 'Section 179 Elected Cost (Row 2)', 'Listed Property Amount (Line 7)' is filled (any).

Enter the tentative section 179 deduction, which is the smaller of line 5 or line 8. Fill only if 'Dollar Limitation for Tax Year', 'Line 8 - Total elected cost of section 179 property' are filled (all).

Enter the carryover of disallowed deduction from line 13 of your 2024 Form 4562.

Enter the business income limitation amount as instructed (the smaller of your business income amount, not less than zero, or line 5).

Enter the section 179 expense deduction by adding lines 9 and 10 and limiting the result to no more than line 11. Fill only if 'Line 9 - Tentative deduction', 'Line 10 - Carryover from 2024 Form 4562', 'Line 11 - Business income limitation' are filled (all).

Enter the carryover of disallowed deduction to 2026 by adding lines 9 and 10 and subtracting line 12. Fill only if 'Line 9 - Tentative deduction', 'Line 10 - Carryover from 2024 Form 4562', 'Line 12 - Section 179 expense deduction' are filled (all).

Enter the maximum Section 179 expense deduction amount allowed for the tax year (line 1).

Enter the total cost of Section 179 property placed in service during the tax year (line 2).

Enter the threshold cost amount of Section 179 property before any reduction in the limitation applies (line 3).

Enter the reduction in the Section 179 limitation (line 2 minus line 3, or 0 if the result is zero or less) (line 4). Fill only if 'Total Cost of Section 179 Property Placed in Service', 'Section 179 Threshold Cost' is greater than Line 3 (all).

Enter the Section 179 dollar limitation for the tax year (line 1 minus line 4, or 0 if the result is zero or less) (line 5). Fill only if 'Section 179 Maximum Amount', 'Reduction in Limitation' is greater than Line 4 (all).

Enter a brief description identifying the Section 179 property item placed in service.

Enter the cost of this property attributable to business use only.

Enter the amount of the property's cost you are electing to expense under Section 179 for this item.

Enter a brief description of the Section 179 property item for this row.

Enter the total cost of the property item for this row (business use only).

Enter the portion of the property's cost you are electing to expense under Section 179 for this row.

Enter the special depreciation allowance for qualified property (other than listed property) placed in service during the tax year.

Enter the depreciation amount for property subject to a section 168(f)(1) election.

Enter any other depreciation deduction for the tax year, including ACRS depreciation, excluding listed property.

Enter the total MACRS depreciation deductions for assets placed in service in tax years beginning before 2025.

Check this box if you are electing to group one or more assets placed in service during the tax year into one or more general asset accounts.

Enter the month and year the 10-year property was placed in service during the tax year.

Enter the basis used for depreciation for the 10-year property (business/investment use only).

Enter the applicable recovery period for the 10-year property.

Enter the depreciation convention that applies to the 10-year property.

Enter the depreciation method used for the 10-year property.

Enter the depreciation deduction amount for the 10-year property for the current tax year.

Enter the month and year the 15-year property was placed in service during the tax year.

Enter the basis for depreciation for the 15-year property (business/investment use only).

Enter the recovery period applicable to the 15-year property.

Enter the depreciation convention that applies to the 15-year property.

Enter the depreciation method used for the 15-year property.

Enter the depreciation deduction amount for the 15-year property for the tax year.

Enter the month and year the 20-year property was placed in service during the tax year.

Enter the depreciation basis for the 20-year property (business/investment use only).

Enter the recovery period used to depreciate the 20-year property.

Enter the depreciation convention used for the 20-year property (for example, half-year, mid-quarter, or mid-month).

Enter the depreciation method used for the 20-year property (for example, 200% declining balance, 150% declining balance, or straight line).

Enter the depreciation deduction amount for the 20-year property for the tax year.

Enter the month and year the 25-year property was placed in service during the tax year.

Enter the basis amount used for depreciation for the 25-year property (business/investment use only).

Enter the depreciation convention that applies to the 25-year property (for example, half-year, mid-quarter, or mid-month).

Enter the depreciation deduction amount for the 25-year property for the tax year.

Enter the month and year the 3-year property was first placed in service during the tax year.

Enter the depreciation basis of the 3-year property (business/investment use only).

Enter the recovery period applicable to this 3-year property under the General Depreciation System.

Enter the depreciation convention that applies to this 3-year property (for example, half-year or mid-quarter).

Enter the depreciation method used for this 3-year property under GDS.

Enter the depreciation deduction amount for this 3-year property for the tax year.

Enter the month and year the 5-year property was placed in service during the tax year.

Enter the basis to use for depreciation for the 5-year property (business/investment use only).

Enter the recovery period applicable to this 5-year property under the General Depreciation System.

Enter the depreciation convention that applies to this 5-year property.

Enter the depreciation method used for this 5-year property.

Enter the depreciation deduction amount for this 5-year property.

Enter the month and year the 50-year property was placed in service during the tax year.

Enter the basis used to compute depreciation for the 50-year property.

Enter the depreciation convention applicable to the 50-year property (for example, mid-month).

Enter the depreciation method used for the 50-year property (for example, straight line).

Enter the depreciation deduction amount for the 50-year property for the current tax year.

Enter the month and year the 7-year property was placed in service during the tax year.

Enter the basis amount used to compute depreciation for the 7-year property.

Enter the recovery period used for this 7-year property under the General Depreciation System.

Enter the depreciation convention that applies to the 7-year property (for example, half-year, mid-quarter, or mid-month).

Enter the depreciation method used for the 7-year property (for example, 200% DB, 150% DB, or straight-line).

Enter the depreciation deduction amount for the 7-year property for the tax year.

Enter the month and year the nonresidential real property was placed in service during the tax year.

Enter the basis for depreciation of the nonresidential real property (business/investment use only).

Enter the recovery period (in years) used to depreciate the nonresidential real property under GDS.

Enter the depreciation method used for the nonresidential real property.

Enter the depreciation deduction amount for the nonresidential real property for the current tax year.

Enter the month and year the nonresidential real property was placed in service for depreciation purposes.

Enter the basis for depreciation for the nonresidential real property (business/investment use only).

Enter the recovery period used to depreciate the nonresidential real property.

Enter the depreciation method used for the nonresidential real property.

Enter the depreciation deduction amount for the nonresidential real property for the tax year.

Enter the month and year the residential rental property was placed in service during the tax year.

Enter the basis amount used to calculate depreciation for this residential rental property (business/investment use only).

Enter the recovery period in years used to depreciate this residential rental property under the general depreciation system.

Enter the depreciation method used for this residential rental property (for example, straight line).

Enter the depreciation deduction amount for this residential rental property for the current tax year.

Enter the month and year the residential rental property was placed in service during 2025.

Enter the basis used to compute depreciation for the residential rental property (business/investment use only).

Enter the depreciation convention applicable to the residential rental property.

Enter the depreciation method used for the residential rental property.

Enter the depreciation deduction amount for the residential rental property for the tax year.

Enter the month and year the 12-year property was placed in service for depreciation purposes.

Enter the depreciable basis for the 12-year property (business/investment use only).

Enter the applicable depreciation convention for the 12-year property under ADS.

Enter the depreciation deduction amount for the 12-year property computed under ADS.

Enter the month and year the 30-year property was first placed in service during the tax year.

Enter the depreciable basis of the 30-year property attributable to business/investment use.

Enter the depreciation convention that applies to the 30-year property for this ADS row.

Enter the depreciation method used for the 30-year property under ADS for this row.

Enter the depreciation deduction amount for the 30-year property for the tax year.

Enter the month and year the 40-year ADS property was placed in service during the tax year.

Enter the basis used to compute depreciation for the 40-year ADS property.

Enter the depreciation convention that applies to the 40-year ADS property.

Enter the depreciation method used for the 40-year ADS property.

Enter the depreciation deduction amount for the 40-year ADS property for the tax year.

Enter the month and year the 50-year ADS asset was placed in service during the tax year.

Enter the asset’s basis to be depreciated under the Alternative Depreciation System for the 50-year property class.

Enter the depreciation convention that applies to this 50-year ADS property.

Enter the depreciation method used for this 50-year ADS property.

Enter the depreciation deduction amount for this 50-year ADS property for the tax year.

Enter the month and year the asset was placed in service under the Alternative Depreciation System (ADS) for the class life property on line 20a.

Enter the basis used to compute depreciation for this class life property under ADS (business/investment use only).

Enter the ADS recovery period for this class life property in years.

Enter the depreciation convention that applies to this property under ADS (for example, half-year, mid-quarter, or mid-month).

Enter the depreciation deduction amount for this class life property computed under ADS for the tax year.

Enter the listed property amount carried over from line 28.

Enter the total of the applicable depreciation and amortization amounts as instructed (including line 21 and the specified prior lines).

Enter the amount of basis attributable to interest costs capitalized under section 263A(f) for assets placed in service during the current tax year.

Enter the amount of basis attributable to costs capitalized under section 263A other than interest costs capitalized under section 263A(f) for assets placed in service during the current tax year.

Check this box if you maintain a written policy statement that prohibits all personal use of vehicles by employees, including commuting.

Check this box if you do not maintain a written policy statement that prohibits all personal use of vehicles by employees, including commuting.

Check this box if you maintain a written policy statement that prohibits personal use of vehicles except commuting by your employees.

Check this box if you do not maintain a written policy statement that prohibits personal use of vehicles except commuting by your employees.

Check this box if you treat all use of vehicles by employees as personal use.

Check this box if you do not treat all use of vehicles by employees as personal use.

Check this box if you provide more than five vehicles to employees, obtain information from employees about vehicle use, and retain the information received.

Check this box if you do not provide more than five vehicles to employees, or you do not obtain and retain information from employees about vehicle use.

Check this box if you meet the requirements for qualified automobile demonstration use.

Check this box if you do not meet the requirements for qualified automobile demonstration use.

Enter a brief description of the costs you are amortizing for this second item that began during your 2025 tax year.

Enter the date amortization begins for this second amortization item.

Enter the total dollar amount of costs to be amortized for this second item.

Enter the Internal Revenue Code section that authorizes amortization for this second item.

Enter the amortization period or the applicable amortization percentage for this second item.

Enter the amount of amortization deduction claimed for this second item for the current tax year.

Check this box if you own the aircraft.

Check this box if you lease the aircraft.

Check this box if you charter the aircraft.

Check this box if you have evidence to support the business or investment use you are claiming for the listed property.

Check this box if you do not have evidence to support the business or investment use you are claiming for the listed property.

Check this box if you answered “Yes” to line 24a and the evidence you have is written. Fill only if '24a - Evidence to support business/investment use claimed - Yes' is 'Yes'.

Check this box if you answered “Yes” to line 24a and the evidence you have is not written. Fill only if '24a - Evidence to support business/investment use claimed - Yes' is 'Yes'.

Enter the taxpayer name(s) exactly as shown on the tax return associated with this form.

Enter the business name or description of the activity to which this form relates.

Enter the taxpayer identifying number (such as an SSN, ITIN, or EIN) for the return associated with this form.

Enter the total amortization deduction for the year by adding the amounts in column (f).

Enter the total miles Vehicle 1 was driven for business or investment purposes during the year, excluding commuting miles.

Enter the total miles Vehicle 2 was driven for business or investment purposes during the year, excluding commuting miles.

Enter the total miles Vehicle 3 was driven for business or investment purposes during the year, excluding commuting miles.

Enter the total miles Vehicle 4 was driven for business or investment purposes during the year, excluding commuting miles.

Enter the total miles Vehicle 5 was driven for business or investment purposes during the year, excluding commuting miles.

Enter the total miles Vehicle 6 was driven for business or investment purposes during the year, excluding commuting miles.

Enter the total number of commuting miles driven during the year for Vehicle 1.

Enter the total number of commuting miles driven during the year for Vehicle 2.

Enter the total number of commuting miles driven during the year for Vehicle 3.

Enter the total number of commuting miles driven during the year for Vehicle 4.

Enter the total number of commuting miles driven during the year for Vehicle 5.

Enter the total number of commuting miles driven during the year for Vehicle 6.

Enter the total other personal (noncommuting) miles driven during the year for Vehicle 1.

Enter the total other personal (noncommuting) miles driven during the year for Vehicle 2.

Enter the total other personal (noncommuting) miles driven during the year for Vehicle 3.

Enter the total other personal (noncommuting) miles driven during the year for Vehicle 4.

Enter the total other personal (noncommuting) miles driven during the year for Vehicle 5.

Enter the total other personal (noncommuting) miles driven during the year for Vehicle 6.

Enter the total miles driven during the year for Vehicle 1 (the sum of lines 30 through 32 for this vehicle). Fill only if 'Vehicle 1 Business/Investment Miles', 'Vehicle 1 Commuting Miles (Line 31)', 'Vehicle 1 Other Personal Miles (Noncommuting)' have values (all).

Enter the total miles driven during the year for Vehicle 2 (the sum of lines 30 through 32 for this vehicle). Fill only if 'Vehicle 2 Business/Investment Miles', 'Vehicle 2 Commuting Miles (Line 31)', 'Vehicle 2 Other Personal Miles (Noncommuting)' have values (all).

Enter the total miles driven during the year for Vehicle 3 (the sum of lines 30 through 32 for this vehicle). Fill only if 'Vehicle 3 Business/Investment Miles', 'Vehicle 3 Commuting Miles (Line 31)', 'Vehicle 3 Other Personal Miles (Noncommuting)' have values (all).

Enter the total miles driven during the year for Vehicle 4 (the sum of lines 30 through 32 for this vehicle). Fill only if 'Vehicle 4 Business/Investment Miles', 'Vehicle 4 Commuting Miles (Line 31)', 'Vehicle 4 Other Personal Miles (Noncommuting)' have values (all).

Enter the total miles driven during the year for Vehicle 5 (the sum of lines 30 through 32 for this vehicle). Fill only if 'Vehicle 5 Business/Investment Miles', 'Vehicle 5 Commuting Miles (Line 31)', 'Vehicle 5 Other Personal Miles (Noncommuting)' have values (all).

Enter the total miles driven during the year for Vehicle 6 (the sum of lines 30 through 32 for this vehicle). Fill only if 'Vehicle 6 Business/Investment Miles', 'Vehicle 6 Commuting Miles (Line 31)', 'Vehicle 6 Other Personal Miles (Noncommuting)' have values (all).

Check this box if Vehicle 1 was available for personal use during off-duty hours.

Check this box if Vehicle 1 was not available for personal use during off-duty hours.

Check this box if Vehicle 2 was available for personal use during off-duty hours.

Check this box if Vehicle 2 was not available for personal use during off-duty hours.

Check this box if Vehicle 3 was available for personal use during off-duty hours.

Check this box if Vehicle 3 was not available for personal use during off-duty hours.

Check this box if Vehicle 4 was available for personal use during off-duty hours.

Check this box if Vehicle 4 was not available for personal use during off-duty hours.

Check this box if Vehicle 5 was available for personal use during off-duty hours.

Check this box if Vehicle 5 was not available for personal use during off-duty hours.

Check this box if Vehicle 6 was available for personal use during off-duty hours.

Check this box if Vehicle 6 was not available for personal use during off-duty hours.

Check this box if Vehicle 1 was used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 1 was not used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 2 was used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 2 was not used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 3 was used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 3 was not used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 4 was used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 4 was not used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 5 was used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 5 was not used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 6 was used primarily by a more-than-5% owner or a related person.

Check this box if Vehicle 6 was not used primarily by a more-than-5% owner or a related person.

Check this box if another vehicle was available for personal use for Vehicle 1.

Check this box if no other vehicle was available for personal use for Vehicle 1.

Check this box if another vehicle was available for personal use for Vehicle 2.

Check this box if no other vehicle was available for personal use for Vehicle 2.

Check this box if another vehicle was available for personal use for Vehicle 3.

Check this box if no other vehicle was available for personal use for Vehicle 3.

Check this box if another vehicle was available for personal use for Vehicle 4.

Check this box if no other vehicle was available for personal use for Vehicle 4.

Check this box if another vehicle was available for personal use for Vehicle 5.

Check this box if no other vehicle was available for personal use for Vehicle 5.

Check this box if another vehicle was available for personal use for Vehicle 6.

Check this box if no other vehicle was available for personal use for Vehicle 6.