Iowa Department of Revenue
https://tax.iowa.gov
IA 4562B
Iowa Depreciation Accumulated Adjustment Schedule
Name(s)
SSN/FEIN
Pass-Through Entity (if applicable)
Pass-Through FEIN
Note: Use this form to record the cumulative effect of the Bonus
Depreciation Adjustment computed on form IA 4562A.
IA 4562A
Adjustment
Tax Period
Amount from
Ending Date
Part III, Line 5
Balance
Instructions
Tax Period Ending Date: Start with the tax period that you first made an adjustment for bonus
depreciation on the Iowa return. Continue entering each subsequent tax period up to, and including,
the current period.
IA 4562A Adjustment: Enter the amount added/deducted on the Iowa return for each tax period. This
should be the amount entered in Part III, line 5 of the IA 4562A. Enter negative numbers in
parenthesis. Place an asterisk (*) after the tax period if the IA 4562A adjustment was changed from
the amount originally claimed. You must provide copies of the prior tax periods’ IA 4562As if
requested by the Department. Failure to provide copies of the prior tax periods’ IA 4562As will delay
the processing of your return or cause the denial of your adjustment. Do not send copies of the asset
listings that are required with the IA 4562A.
Balance: The balance amount for the first tax period should be the same as the amount of the
adjustment. For each subsequent tax period, the balance amount should be changed by the amount
of that tax period’s IA 4562A adjustment.
Include this form with your IA tax return.
41-106 (09/16/15)