Form 4562 - Depreciation And Amortization - 2017
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24562
Depreciation and Amortization
OMB No. 1545-0172
2017
Form
(Including Information on Listed Property)
Attach to your tax return.
▶
Attachment
Department of the Treasury
179
Go to for instructions and the latest information.
▶
Sequence No.
(99)
Internal Revenue Service
Identifying number
Name(s) shown on return
Business or activity to which this form relates
Part I
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) .
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2 Total cost of section 179 property placed in service (see instructions)
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3 Threshold cost of section 179 property before reduction in limitation (see instructions) .
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4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- .
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5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
separately, see instructions
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(a) Description of property
(b) Cost (business use only)
(c) Elected cost
7 Listed property. Enter the amount from line 29 .
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8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
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9 Tentative deduction. Enter the smaller of line 5 or line 8 .
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10 Carryover of disallowed deduction from line 13 of your 2016 Form 4562 .
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11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions)
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12 Section 179 expense deduction. Add lines 9 and 10, but don’t enter more than line 11 .
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13 Carryover of disallowed deduction to 2018. Add lines 9 and 10, less line 12 ▶
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Note: Don’t use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation (Don
t include listed property.) (See instructions.)
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14 Special depreciation allowance for qualified property (other than listed property) placed in service
during the tax year (see instructions)
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15 Property subject to section 168(f)(1) election .
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16 Other depreciation (including ACRS)
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16
Part III
MACRS Depreciation (Don
t include listed property.) (See instructions.)
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Section A
17 MACRS deductions for assets placed in service in tax years beginning before 2017 .
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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
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Section B—Assets Placed in Service During 2017 Tax Year Using the General Depreciation System
(b) Month and year
(c) Basis for depreciation
(d) Recovery
(a) Classification of property
(e) Convention
(f) Method
(g) Depreciation deduction
placed in
(business/investment use
period
service
only—see instructions)
19a
3-year property
b
5-year property
c
7-year property
d 10-year property
e 15-year property
f 20-year property
25 yrs.
S/L
g 25-year property
h Residential rental
27.5 yrs.
MM
S/L
property
27.5 yrs.
MM
S/L
i Nonresidential real
39 yrs.
MM
S/L
property
MM
S/L
Section C—Assets Placed in Service During 2017 Tax Year Using the Alternative Depreciation System
S/L
20a Class life
12 yrs.
S/L
b 12-year
40 yrs.
MM
S/L
c 40-year
Part IV
Summary (See instructions.)
21 Listed property. Enter amount from line 28
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22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter
here and on the appropriate lines of your return. Partnerships and S corporations—see instructions
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23 For assets shown above and placed in service during the current year, enter the
portion of the basis attributable to section 263A costs
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23
4562
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2017)
Cat. No. 12906N
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