Form 4562
Depreciation and Amortization
Form 4562 claims depreciation, the section 179 deduction and amortization. Enter what you placed in service; the 2025 section 179 limits, first-year MACRS depreciation from the IRS tables and the total are worked out on the official form.
What it reports
- Section 179 expensing, with the 2025 limit of $2,500,000
- MACRS depreciation for equipment, vehicles and buildings placed in service in 2025
- Depreciation on earlier assets and amortization
What you'll get
- The official IRS form with every entry in place, as a PDF ready to sign
- Downloads on your order page for 30 days, plus an email link
How it works
- 1Enter the information once; add every recipient you need.
- 2Check the official form, filled in, in the live preview.
- 3Pay once and download your PDF right away.
Questions
How is first-year depreciation figured?
With the IRS percentage tables: the half-year convention for 3- to 20-year property and the mid-month convention by month for rental and nonresidential buildings.
Where does the total go?
Line 22 goes on the depreciation line of the schedule it relates to, such as Schedule C, line 13.
Which tax years can I prepare Form 4562 for?
2025. Each year uses the IRS edition in effect for it, and the preview shows exactly that edition.
How much does Form 4562 cost?
$14.99 per form, paid once at checkout. There is no account, subscription or extra fee, and you see the full filled form before you pay.