Instructions For Form 4562 - Georgia Depreciation And Amortization (Including Information On Listed Property) - 2012 Page 3
ADVERTISEMENT
1
2
32
Form 4562 (2013)
Page
Listed Property (Include automobiles, certain other vehicles, cellular telephones, certain computers, and
Part V
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 IRS instructions for limits for passenger automobiles.)
24a Do you have evidence to support the business/investment use claimed? Yes
No
24b If “Yes”, is the evidence written? Yes
No
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Type of property (list
Date placed in
Business/
Cost or other
Basis for depreciation
Recovery
Method/
Depreciation
Elected
vehicles first)
service
investment
basis
(business/investment
period
Convention
deduction
section 179
u
s
e
u
s
e
o
l n
) y
c
o
t s
percentage
25 Special depreciation allowance for qualified listed property placed in service during the
Not Allowed for
taxyear and used more than 50% in a qualified business use (see instructions).
25
Georgia Purposes
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.
30
Total business/investment miles driven
(a)
(b)
(c)
(d)
(e)
(f)
during the year (do not include commuting
Vehicle 1
Vehicle 2
Vehicle 3
Vehicle 4
Vehicle 5
Vehicle 6
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 ........................
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
34
Was the vehicle available for personal 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 are not more than 5%
owners or related persons.
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by
Yes
No
your employees? ................................................................................................................................................
38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?
See IRS 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? ...................................................
Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not complete Section B for the covered vehicles.
Part VI
Amortization
(a)
(b)
(c)
(d)
(e)
(f)
Description of costs
Date amortization
Amortizable
Code
Amortization
Amortization for
begins
amount
section
period or
this year
percentage
42 Amortization of costs that begins during your 2012 tax year (See IRS instructions):
43 Amortization of costs that began before your 2012 tax year .....................................................
43
44 Total. Add amounts in column (f) ....................................................................................................
44
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 4562 - Georgia Depreciation And Amortization (including Information On Listed Property) - 2012
Financial
Form 4562 - Georgia Depreciation And Amortization (including Information On Listed Property) - 2014
Financial
Form 4562 - Georgia Depreciation And Amortization (including Information On Listed Property) - 2015
Financial
Instructions For Form 4562 - Depreciation And Amortization (including Information On Listed Property- 1998
Financial
Related Categories
Parent category: Financial