Form 4562 — Depreciation and Amortization (Including Information on Listed Property)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f4562.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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OMB No. 1545-0172

OMB No. 1545-0172

Attachment Sequence No. 179

Department of the Treasury Internal Revenue Service

Attach to your tax return. Go to www.irs.gov/Form4562 for instructions and the latest information.

Name(s) shown on return Business or activity to which this form relates Identifying number

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.

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.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year. See instructions . . . . . . . . . . . . . . . . . . . . . . . 14 15 Property subject to section 168(f)(1) election . . . . . . . . . . . . . . . . . . . . 15 16 Other depreciation (including ACRS) . . . . . . . . . . . . . . . . . . . . . . 16 Part III MACRS Depreciation ( Don’t include listed property. See instructions.)

Section A

Form 4562 (2025) Page 2

Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A—Depreciation and Other Information ( Caution: See the instructions for limits for passenger automobiles.) 24a Do you have evidence to support the business/investment use claimed? . . . . . . . . . . Yes No b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . Yes No

26 Property used more than 50% in a qualified business use:

% % % 27 Property used 50% or less in a qualified business use:

Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

(b) Vehicle 2

(c) Vehicle 3

(d) Vehicle 4

(e) Vehicle 5

(f) Vehicle 6

30 Total business/investment miles driven during the year ( don’t include commuting miles) .

(a) Vehicle 1

31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven . . . . . . . . . 33 Total miles driven during the year. Add lines 30 through 32 . . . . . . . 34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No use during off-duty hours? . . . . . 35 Was the vehicle used primarily by a more than 5% owner or related person? . . 36 Is another vehicle available for personal use?

Form 4562 (2025)

Form 4562 (2025) Page 3 Part V Listed Property (Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement.) (continued)

Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees

Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren’t more than 5% owners or related persons. See instructions.

43 Amortization of costs that began before your 2025 tax year . . . . . . . . . . . . . 43 44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44

Form 4562 (2025)