IRS · Official form

Form 4562, Depreciation and Amortization

Form 4562 is where a business claims depreciation and amortization deductions, elects Section 179 expensing, and reports listed property such as vehicles. Fill in the official PDF below.

Fill out 4562 in the editor Download the blank PDF Quick fill on this page

This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 4562?

Form 4562, Depreciation and Amortization (Including Information on Listed Property), reports the annual deduction for the cost of business assets: equipment, vehicles, buildings, and intangibles. It is also where you elect to expense qualifying property under Section 179 instead of depreciating it over years, and where you claim any special depreciation allowance.

The form attaches to your business return, such as Schedule C, Form 1065, or Form 1120. Part V covers listed property, including business vehicles, where you report business-use percentage and mileage. Publication 946 explains the depreciation methods and recovery periods behind the numbers.

Who files 4562?

Business owners and self-employed people placing depreciable property in service during the year
Anyone electing the Section 179 deduction or claiming a special depreciation allowance
Filers claiming depreciation on listed property or vehicles, or deducting standard mileage on more than a set number of vehicles
Businesses amortizing costs such as startup expenses or other intangibles

How to fill out 4562

Work through Part I if you are electing Section 179 expensing, listing each item of qualifying property and its cost.
Enter any special depreciation allowance and other depreciation for property placed in service this year in Parts II and III.
Use Part V for listed property and vehicles, including business-use percentage and mileage records.
Record amortization of intangibles, such as startup costs, in Part VI.
Total the deduction, carry it to the right line of your business return, then download the PDF and file it with that return.

Quick fill 4562 on this page

Prefer to see the form itself while you type? Open 4562 in the editor to fill it on the actual pages, add a signature, and download.

These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 91 fields

Name(s) shown on return

Business or activity to which this form relates

Identifying number

1. Maximum amount (see instructions).

2. Total cost of section 179 property placed in service (see instructions).

3. Threshold cost of section 179 property before reduction in limitation (see instructions).

4. Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter 0.

5. Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter 0. If married filing separately, see instructions.

6. Row: 1. Column: (a) Description of property.

Row: 1. Column: (b) Cost (business use only).

Row: 1. Column: (c) Elected cost.

Row: 2. Column: (a) Description of property.

Row: 2. Column: (b) Cost (business use only).

Row: 2. Column: (c) Elected cost.

7. Listed property. Enter the amount from line 29.

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 2024 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. Carryover of disallowed deduction to 2026. Add lines 9 and 10, less line 12.

14. Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year. See

15. Property subject to section 168(f)(1) election.

16. Other depreciation (including A C R S).

17. M A C R S deductions for assets placed in service in tax years beginning before 2025.

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.

Row: 19a. 3-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19a. 3-year property. Column: (d) Recovery period.

Row: 19a. 3-year property. Column: (e) Convention.

Row: 19a. 3-year property. Column: (f) Method.

Row: 19a. 3-year property. Column: (g) Depreciation deduction.

Row: 19b. 5-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19b. 5-year property. Column: (d) Recovery period.

Row: 19b. 5-year property. Column: (e) Convention.

Row: 19b. 5-year property. Column: (f) Method.

Row: 19b. 5-year property. Column: (g) Depreciation deduction.

Row: 19c. 7-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19c. 7-year property. Column: (d) Recovery period.

Row: 19c. 7-year property. Column: (e) Convention.

Row: 19c. 7-year property. Column: (f) Method.

Row: 19c. 7-year property. Column: (g) Depreciation deduction.

Row: 19d. 10-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19d. 10-year property. Column: (d) Recovery period.

Row: 19d. 10-year property. Column: (e) Convention.

Row: 19d. 10-year property. Column: (f) Method.

Row: 19d. 10-year property. Column: (g) Depreciation deduction.

Row: 19e. 15-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19e. 15-year property. Column: (d) Recovery period.

Row: 19e. 15-year property. Column: (e) Convention.

Row: 19e. 15-year property. Column: (f) Method.

Row: 19e. 15-year property. Column: (g) Depreciation deduction.

Row: 19f. 20-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19f. 20-year property. Column: (d) Recovery period.

Row: 19f. 20-year property. Column: (e) Convention.

Row: 19f. 20-year property. Column: (f) Method.

Row: 19f. 20-year property. Column: (g) Depreciation deduction.

Row: 19g. 25-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19g. 25-year property. Column: (e) Convention.

Row: 19g. 25-year property. Column: (g) Depreciation deduction.

Row: 19h. 50-year property. Column: (b) Month and year placed in service.

Row: 19h. 50-year property. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19h. 50-year property. Column: (g) Depreciation deduction.

Row: 19i. Residential rental property. Line 1 of 2. Column: (b) Month and year placed in service.

Row: 19i. Residential rental property. Line 1 of 2. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19i. Residential rental property. Line 1 of 2. Column: (g) Depreciation deduction.

Row: 19h. Residential rental property. Line 2 of 2. Colimn: (b) Month and year placed in service.

Row: 19i. Residential rental property. Line 2 of 2. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19i. Residential rental property. Line 2 of 2. Column: (g) Depreciation deduction.

Row: 19j. Nonresidential real property. Line 1 of 2. Column: (b) Month and year placed in service.

Row: 19j. Nonresidential real property. Line 1 of 2. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19j. Nonresidential real property. Line 1 of 2. Column: (g) Depreciation deduction.

Row: 19j. Nonresidential real property. Line 2 of 2. Column: (b) Month and year placed in service.

Row: 19j. Nonresidential real property. Line 2 of 2. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 19j. Nonresidential real property. Line 2 of 2. Column: (d) Recovery period.

Row: 19j. Nonresidential real property. Line 2 of 2. Column: (g) Depreciation deduction.

Row: 20a. Class life. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 20a. Class life. Column: (d) Recovery period.

Row: 20a. Class life. Column: (e) Convention.

Row: 20a. Class life. Column: (g) Depreciation deduction.

Row: 20b. 12-year. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 20b. 12-year. Column: (e) Convention.

Row: 20b. 12-year. Column: (g) Depreciation deduction.

Row: 20c. 30-year. Column: (b) Month and year placed in service.

Row: 20c. 30-year. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 20c. 30-year. Column: (g) Depreciation deduction.

Row: 20d. 40-year. Column: (b) Month and year placed in service.

Row: 20d. 40-year. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 20d. 40-year. Column: (g) Depreciation deduction.

Row: 20e. 50-year. Column: (b) Month and year placed in service.

Row: 20e. 50-year. Column: (c) Basis for depreciation (business/investment use only—see instructions).

Row: 20e. 50-year. Column: (g) Depreciation deduction.

Page 2 125 fields

Page 3 24 fields

Lock the PDF after filling (values become permanent, fields are removed)

Processed on our own servers, never sent to a third-party service. Files are deleted automatically after two hours, and you can delete them sooner from the result screen.

Frequently asked questions

Do I need Form 4562 every year?

Not always. You generally file it for years when you place new property in service, claim Section 179 or a special allowance, or have listed property or amortization to report. Depreciation continuing from earlier years alone may not require it; check the current instructions.

What is the difference between Section 179 and depreciation?

Depreciation spreads an asset’s cost over its recovery period. Section 179 lets you deduct the cost of qualifying property in the year you place it in service, up to annual limits set by law.

What counts as listed property?

Property that lends itself to personal use, most commonly passenger vehicles. For these assets you must track business-use percentage, and the deduction is limited when business use is not more than half.

Form 4562, Depreciation and Amortization

What is 4562?

Who files 4562?

How to fill out 4562

Quick fill 4562 on this page

Frequently asked questions

Related forms

Schedule C, Profit or Loss From Business

Form 4797, Sales of Business Property

Form 8829, Expenses for Business Use of Your Home