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Instructions for Form 4562 3 Revised Proof Ok to Print Rtext sent (date) Requested (init. & date) (init. & date) Page 1 of 8 of Instructions for Form 4562 3 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Internal Revenue Service Instructions for Form 4562 Depreciation and Amortization (Section references are to the Internal Revenue Code, unless otherwise noted.) General Instructions c Information on the use of vehicles for which Federal income tax purposes. You may need the standard mileage rate or actual expenses to keep additional records for accounting and Paperwork Reduction Act (other than depreciation) are being claimed on state income tax purposes. Notice Schedule C-EZ (Form 1040), Net Profit From Business. Instead, use Part III of Schedule Certification of Business Use We ask for the information on this form to C-EZ for this purpose. Requirement for Aircraft carry out the Internal Revenue laws of the You should prepare and submit a separate Exempt From Luxury Tax United States. You are required to give us the Form 4562 for each business or activity on information. We need it to ensure that your return. If more space is needed, attach If you purchased a new aircraft in 1992 with a taxpayers are complying with these laws and additional sheets. However, complete only sales price of more than $250,000, the 10% to allow us to figure and collect the right one Part I in its entirety when computing your Federal luxury tax generally imposed on such amount of tax. allowable section 179 expense deduction. a sale will not apply if at least 80% of your The time needed to complete and file this use of the aircraft (measured in hours of flight form will vary depending on individual Definitions time) will be for business purposes. If you purchased an aircraft that was exempt from circumstances. The estimated average time Depreciation is: the luxury tax solely for this reason, you must Depreciation is the annual deduction allowed attach a statement to your income tax return Recordkeeping 35 hr., 17 min. to recover the cost or other basis of business for each of the 2 tax years ending after the Learning about the or income-producing property with a date the aircraft was placed in service. On law or the form 3 hr., 35 min. determinable useful life of more than 1 year. this statement, you must certify that at least 80% of your use of the aircraft during the tax Preparing and sending However, land and goodwill are not depreciable. year was in a trade or business. If you fail to the form to the IRS 4 hr., 35 min. make this certification, you must pay a tax Depreciation starts when you first use the If you have comments concerning the equal to the luxury tax that would have been property in your business or for the accuracy of these time estimates or imposed on the sale of the aircraft if the production of income. It ends when you take suggestions for making this form more business use exemption had not applied. In the property out of service, deduct all your simple, we would be happy to hear from you. addition, interest is imposed on the tax from depreciable cost or other basis, or no longer You can write to both the IRS and the Office the date of sale of the aircraft. of Management and Budget at the addresses use the property in your business or for the production of income. If you do not pay the tax when due listed in the instructions for the tax return because you failed to meet this requirement, If you acquired depreciable property for the with which this form is filed. no depreciation may be claimed on the first time in 1992, get Pub. 946, How To aircraft for any tax year. Purpose of Form Begin Depreciating Your Property. For a more comprehensive guide on depreciation, get See the instructions for Form 720, Use Form 4562 to claim your deduction for Quarterly Federal Excise Tax Return, for more depreciation and amortization; to make the Pub. 534, Depreciation. For information on claiming depreciation on a car, get Pub. 917, information on paying the tax and interest election to expense certain tangible property due. (section 179); and to provide information on Business Use of a Car. the business/investment use of automobiles Amortization Specific Instructions and other listed property. Amortization is similar to the straight line Part I—Election To Expense Who Must File method of depreciation in that an annual Certain Tangible Property Except as otherwise noted, complete and file deduction is allowed to recover certain costs Form 4562 if you are claiming: over a fixed period of time. You can amortize (Section 179) such items as the costs of starting a Note: An estate or trust cannot make this c Depreciation for property placed in service business, reforestation, and pollution control election. If you are married filing separately, during the 1992 tax year; facilities. For additional information, get Pub. see section 179(b)(4) for special limitations. c A section 179 expense deduction (which 535, Business Expenses. may include a carryover from a previous You may make an irrevocable election to year); Listed Property expense part of the cost of certain tangible personal property used in your trade or c Depreciation on any listed property For a definition of “listed property” see business and certain other property described (regardless of when it was placed in service); Part V—Listed Property on page 4. in Pub. 534. To do so, you must have c The standard mileage rate; Recordkeeping purchased the property (as defined in section c Any depreciation on a corporate income 179(d)(2)) and placed it in service during the Except for Part V, relating to listed property, tax return (other than Form 1120S); or 1992 tax year. the IRS does not require you to submit c Amortization of costs that begins during the detailed information with your return The election must be made with: 1992 tax year. regarding the depreciation of assets placed in 1. The original return you file for the tax However, do not file Form 4562 to report: service in previous tax years. However, the year the property was placed in service c Depreciation and information on the use of information needed to compute your (whether or not you file your return on time), vehicles if you are an employee deducting depreciation deduction (basis, method, etc.) or job-related vehicle expenses using either the must be part of your permanent records. 2. An amended return filed no later than the standard mileage rate or actual expenses Because Form 4562 does not provide for due date (including extensions) for your return (including depreciation). Instead, use Form permanent recordkeeping, you may use the for the tax year the property was placed in 2106, Employee Business Expenses, for this depreciation worksheet on page 8 to assist service. purpose. you in maintaining depreciation records. If you elect this deduction, reduce the However, the worksheet is designed only for amount on which you figure your depreciation Cat. No. 12907Y Page 2 of 8 of Instructions for Form 4562 3 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. or amortization deduction by the section 179 expense can be depreciated. See the line 14 property placed in service after 1986. expense deduction. and line 15 instructions. However, MACRS does not apply to films, Section 179 property does not include: To report your share of a section 179 videotapes, and sound recordings. See section 168(f) for other exceptions. 1. Property used 50% or less in your trade expense deduction from a partnership or an S or business, corporation, instead of completing columns Depreciation may be an adjustment for (a) and (b), write “from Schedule K-1 (Form alternative minimum tax purposes. For details, 2. Property held for investment (section 212 1065)” or “from Schedule K-1 (Form 1120S)” get Form 4626, Alternative Minimum Tax— property), or across the columns. Corporations; Form 6251, Alternative 3. Property you lease to others (if you are a Minimum Tax—Individuals; or Schedule H of noncorporate lessor) unless (a) you Line 9 Form 1041, U.S. Fiduciary Income Tax manufactured or produced the property or (b) The tentative deduction represents the Return. the term of the lease is less than 50% of the amount you may expense in 1992 or carry property’s class life, and for the first 12 over to 1993. If this amount is less than the Lines 14a Through 14h—General months after the property is transferred to the taxable income limitation on line 11, you may Depreciation System (GDS) lessee, the sum of the deductions related to expense the entire amount. If this amount is Note: Use lines 14a through 14h only for the property that are allowed to you solely more than line 11, you may expense in 1992 assets placed in service during the tax year under section 162 (except rents and only an amount equal to line 11. Any excess beginning in 1992 and depreciated under the reimbursed amounts) is more than 15% of the may be carried over to 1993. General Depreciation System, except for rental income from the property. automobiles and other listed property (which The section 179 expense deduction is Line 10 are reported in Part V). subject to two separate limitations, both of The carryover of disallowed deduction from Column (a).—Determine which property you which are figured in Part I: 1991 is the amount of section 179 property, if acquired and placed in service during the tax 1.
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