Form Ia 4562a - Iowa Depreciation Adjustment Schedule - 2011
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1Iowa Department of Revenue
2011 IA 4562A
Iowa Depreciation Adjustment Schedule
Attach a copy of this form to your Iowa income tax return.
Name(s)
SSN
Name of Partnership or Corporation (if applicable)
FEIN
PART I - Computation of Iowa depreciation adjustment
Description
Date Placed
Life of
Cost or
Federal
Federal
Accumulated
Iowa 179 Expense
MACRS Iowa
Accumulated
A
B
C
D
E
F
G
H
I
J
of Property
in Service
Asset
Other Basis
179 Expense
Depreciation Deduction
Federal Depreciation
Depreciation Deduction
Iowa Depreciation
Total amounts in columns E, F, H, and I
PART II - Disposition adjustments
If you have not sold or disposed of any bonus depreciation or section 179 property, skip to Part III of this form.
If you have disposed of bonus depreciation or section 179 property, and an Iowa depreciation adjustment applied to this property in a prior year, continue to Part II.
Description of Property
Date placed in
Date sold
Total Iowa depreciation
Total federal depreciation
Adjustment (subtract
A
B
C
D
E
F
sold or disposed
service - mo/day/yr
or disposed
+ Sec. 179 expense taken
+ Sec. 179 expense taken
column E from column D)
Total amounts in column F
PART III - Summary of adjustments to net income
1.
Enter the sum of amounts from
For Iowa Form:
Enter positive amounts from line 5 on:
Enter negative amounts from line 5 on:
Part I, columns E & F.
1.
1040
Other Income, line 14
Other Income, line 14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Enter the sum of amounts from
1041
Other Income, line 8
Other Income, line 8
Part I, columns H & I.
2.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1065
Part I, line 3
Part I, line 6
3.
Adjustment to depreciation.
Subtract line 2 from line 1.
3.
1120
Schedule A, depreciation adj., line 8
Schedule A, depreciation adj., line 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Enter amount from
1120A
Schedule A, other additions, line 4
Schedule A, other reductions, line 4
Part II, column F.
4.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1120S
Schedule S, line 3
Schedule S, line 7
5.
Add lines 3 and 4.
5.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1120F
Schedule A, line 7
Schedule D, line 7
CS
41-105a (07/05/11)
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