Form Ia 4562a - Iowa Depreciation Adjustment Schedule - 2014

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Iowa Department of Revenue
2014 IA 4562A
Iowa Depreciation Adjustment Schedule
Include this form with your Iowa income tax return.
Name(s)
SSN
Name of Partnership or Corporation (if applicable)
FEIN
Part I - Computation of Iowa depreciation adjustment
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
Description of
Date Placed
Life of
Cost or
Federal 179
Federal
Accumulated
Iowa 179
MACRS Iowa
Accumulated
Property
in Service
Asset
Other Basis
Expense
Depreciation
Federal
Expense
Depreciation
Iowa
Deduction
Depreciation
Deduction
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 was applied to this property in a prior year, continue to Part II.
A.
B.
C.
D.
E.
F.
Description of Property
Date Placed in Service-
Date Sold or Disposed
Total Iowa Depreciation +
Total Federal Depreciation
Adjustment (subtract column
Sold or Disposed
mo/day/yr
Sec. 179 expense taken
+ Sec. 179 Expense
E from Column D)
Taken
Total amounts in column F
Part III – Summary of adjustments to net income
Enter negative amounts
For Iowa
1. Enter the sum of amounts from Part I,
Enter positive amounts from line 5 on:
from line 5 on:
Form:
columns E & F .......................................... 1.
1040
Other income, line 14
Other income, line 14
2. Enter the sum of amounts from Part I,
columns H & I ........................................... 2.
1041
Other income, line 8
Other income, line 8
3. Adjustment to depreciation. Subtract
1065
Part III, line 3
Part III, line 6
line 2 from line 1 ....................................... 3.
Schedule A, depreciation
1120
Schedule A, depreciation adj., line 8
4. Enter the amount from Part II, column F .. 4.
adj., line 8
1120S
Part III, line 3
Part III, line 7
5. Add lines 3 and 4 ...................................... 5.
1120F
Schedule A, line 7
Schedule D, line 7
*1441105019999*
41-105a (06/26/14

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