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Federal Free Printable 2023 Form 4562 for 2024 Federal Depreciation and Amortization (Including Information on Listed Property)

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Depreciation and Amortization (Including Information on Listed Property)
2023 Form 4562

4562 (Including Information on Listed Property) Department of the Treasury Internal Revenue Service Attach to your tax return. Go to www.irs.gov/Form4562 for instructions and the latest information. Form Depreciation and Amortization Name(s) shown on return Part I 1 2 3 4 5 OMB No. 1545-0172 Identifying number Business or activity to which this form relates Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . Total cost of section 179 property placed in service (see instructions) . . . . . . Threshold cost of section 179 property before reduction in limitation (see instructions) . Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If separately, see instructions . . . . . . . . . . . . . . . . . . . . 6 2023 Attachment Sequence No. 179 (a) Description of property (b) Cost (business use only) . . . . . . . . . . . . married . . . . . . . . . . . filing . . 8 9 10 11 12 Special Depreciation Allowance and Other Depreciation (Don’t include listed property. See instructions.) 14 Special depreciation allowance for qualified property (other during the tax year. See instructions . . . . . . . . . 15 Property subject to section 168(f)(1) election . . . . . . 16 Other depreciation (including ACRS) . . . . . . . . Part III 5 (c) Elected cost 7 Listed property. Enter the amount from line 29 . . . . . . . . . 7 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 10 Carryover of disallowed deduction from line 13 of your 2022 Form 4562 . . . . . . . . . . . 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions 12 Section 179 expense deduction. Add lines 9 and 10, but don’t enter more than line 11 . . . . . . 13 13 Carryover of disallowed deduction to 2024. Add lines 9 and 10, less line 12 . Note: Don’t use Part II or Part III below for listed property. Instead, use Part V. Part II 1 2 3 4 than . . . . . . listed . . . . . . property) placed in service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 16 MACRS Depreciation (Don’t include listed property. See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2023 . . . . . . . 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here . . . . . . . . . . . . . . . . . . . . . . . 17 Section B—Assets Placed in Service During 2023 Tax Year Using the General Depreciation System (a) Classification of property 19a b c d e f g h i 20a b c d (b) Month and year placed in service (c) Basis for depreciation (business/investment use only—see instructions) (d) Recovery period (e) Convention (f) Method (g) Depreciation deduction 3-year property 5-year property 7-year property 10-year property 15-year property 20-year property 25 yrs. S/L 25-year property 27.5 yrs. MM S/L Residential rental 27.5 yrs. MM S/L property 39 yrs. MM S/L Nonresidential real MM S/L property Section C—Assets Placed in Service During 2023 Tax Year Using the Alternative Depreciation System S/L Class life 12 yrs. S/L 12-year 30 yrs. MM S/L 30-year 40 yrs. MM S/L 40-year Part IV Summary (See instructions.) 21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations—see instructions . 23 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs . . . . . . . . . 23 For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N 21 22 Form 4562 (2023) Page 2 Form 4562 (2023) Part V Listed Property (Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to support the business/investment use claimed? 24b If “Yes,” is the evidence written? Yes No Yes No (c) (a) (b) Business/ (d) Type of property (list Date placed investment use Cost or other basis vehicles first) in service percentage (e) Basis for depreciation (business/investment use only) (f) Recovery period (g) Method/ Convention (h) Depreciation deduction (i) Elected section 179 cost 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions . 25 26 Property used more than 50% in a qualified business use: % % % 27 Property used 50% or less in a qualified business use: S/L – % S/L – % S/L – % 28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 . 28 29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . . . . . . . . . . . 29 Section B—Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. (a) (b) (c) (d) (e) (f) Vehicle 1 Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 30 Total business/investment miles driven during the year (don’t include commuting miles) . 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven . . . . . . . . . 33 Total miles driven during the year. Add lines 30 through 32 . . . . . . . 34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No use during off-duty hours? . . . . . 35 Was the vehicle used primarily by a more than 5% owner or related person? . . 36 Is another vehicle available for personal use? Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren’t more than 5% owners or related persons. See instructions. 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . . 39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . . 40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . . . 41 Do you meet the requirements concerning qualified automobile demonstration use? See instructions . . . . Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t complete Section B for the covered vehicles. Part VI Yes No Amortization (a) Description of costs (b) Date amortization begins (c) Amortizable amount (e) Amortization period or percentage (d) Code section (f) Amortization for this year 42 Amortization of costs that begins during your 2023 tax year (see instructions): 43 Amortization of costs that began before your 2023 tax year . . . . . . 44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . . . . . . . . 43 44 Form 4562 (2023)
Extracted from PDF file 2023-federal-form-4562.pdf, last modified December 2023

More about the Federal Form 4562 Corporate Income Tax TY 2023

We last updated the Depreciation and Amortization (Including Information on Listed Property) in January 2024, so this is the latest version of Form 4562, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 4562 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form W-3 Transmittal of Wage and Tax Statements
Form 1120-H U.S. Income Tax Return for Homeowners Associations
Form 941 Employer's Quarterly Federal Tax Return

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 4562 from the Internal Revenue Service in January 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 4562

We have a total of thirteen past-year versions of Form 4562 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 4562

2023 Form 4562

2022 Form 4562

2022 Form 4562

2021 Form 4562

2021 Form 4562

2020 Form 4562

2020 Form 4562

2019 Form 4562

2019 Form 4562

2018 Form 4562

2018 Form 4562

2017 Form 4562

2017 Form 4562

2016 Form 4562

2016 Form 4562

Depreciation and Amortization (Including Information on Listed Property) 2015 Form 4562

2015 Form 4562

Depreciation and Amortization (Including Information on Listed Property) 2014 Form 4562

2014 Form 4562

Depreciation and Amortization (Including Information on Listed Property) 2013 Form 4562

2013 Form 4562

Depreciation and Amortization (Including Information on Listed Property) 2012 Form 4562

2012 Form 4562

Depreciation and Amortization (Including Information on Listed Property) 2011 Form 4562

2011 Form 4562


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