Form 4562(2025) - Depreciation and Amortization - Special and MACRS Depreciation (Attachment)

Sep 19, 2026

IRS Form 4562(2025) attachment provides worksheets for claiming depreciation and amortization, including an election under Section 179 for certain property. It supports calculating the maximum amount, total cost placed in service, thresholds, reductions, and the resulting Section 179 deduction, including carryovers. The form also covers special depreciation allowance, MACRS depreciation under the General Depreciation System and Alternative Depreciation System for assets placed in service during 2025.

LanguageEnglish

CategoryInvoices

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Part I

Election To Expense Certain Property Under Section 179

Part I Special Depreciation Allowance and Other Depreciation

Part II MACRS Depreciation

Section A

Section B

Section C

Part IV

Part V Listed Property

4562Depreciation and AmortizationOMB No.1545-0172(Including Information on Listed Property)Department of the TreasuryAttach to your tax return.2025Attachment | Internal Revenue Service | Go to www.irs.gov/Form4562 for instructions and the latest information. | | | Sequence No.179 | | --- | --- | --- | --- | --- | | Name(s)shown on return | | Business or activity to which this form relates | Identifying number | | # PartI Election To Expense Certain Property Under Section 179 Note:If you have any listed property,complete Part V before you complete Part I. | 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. | | | | | 1 | | | --- | --- | --- | --- | --- | --- | --- | | | | | | | 2 | | | | | | | | 3 | | | | | | | | 4 | | | | | | | | 5 | | | 6
(a)Description of property | (b)Cost (business use only) | (c)Elected cost | | | | | | | | | | | | | | | | | | | | | | 7
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
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 l
12 Section 179 expense deduction.Add lines 9and 10,but don't enter more than line
13 Carryover of disallowed deduction to 2026.Add lines 9 and 10,less line 12_. | | | 7
.
.
ine 5
11.
13 | .See instructions | 8 | | | | | | | | 9 | | | | | | | | 10 | | | | | | | | 11 | | | | | | | | 12 | | | | | | | | | | Note:Don't use Part Il or PartⅢl below for listed property.Instead,use Part V. ## PartI Special Depreciation Allowance and Other Depreciation (Don't include listed property.See instructions.) | 14 Special depreciation allowance for qualified property (other than listed property)placed in service
during the tax year.See instructions... .....
15 Property subject to section 168(f)(1)election .....
16 Other depreciation (including ACRS) | 14 | | | --- | --- | --- | | | | | | | 15 | | | | 16 | | ## Part II MACRS Depreciation (Don't include listed property.See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2025 ..17 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 Section B-Assets Placed in Service During 2025 Tax Year Using the General Depreciation System | (a)Classification of property
(see instructions) | (b)Month and year
placed in
service | (c)Basis for depreciation
(business/investment use
only-see instructions) | (d)Recovery
period | (e)Convention | (1)Method | (g)Depreciation deduction | | --- | --- | --- | --- | --- | --- | --- | | 19a 3-year property | | | | | | | | b 5-year property | | | | | | | | c 7-year property | | | | | | | | d 10-year property | | | | | | | | e 15-year property | | | | | | | | f 20-year property | | | | | | | | g 25-year property | | | 25yrs. | | S/L | | | h 50-year property | | | 50yrs. | MM | S/L | | | i Residential rental
property | | | 27.5yrs

FAQs

What is the purpose of Form 4562(2025) in a tax return?

Form 4562 is used to compute depreciation and amortization deductions, including Section 179 elections, special depreciation, and MACRS depreciation. It is attached to the tax return to report these amounts.

How does the Section 179 election work on Part I?

Part I calculates the maximum amount, total Section 179 property cost placed in service, thresholds and reductions, and then determines the tentative deduction. It also accounts for business income limits and carryovers of disallowed deductions.

What depreciation methods are covered for assets placed in service during the 2025 tax year?

The form includes MACRS depreciation with Section B using the General Depreciation System and Section C using the Alternative Depreciation System. It lists classes, recovery periods, conventions, and depreciation deduction columns.

Sep 19, 2026

Upload by Bill Black