Purpose of Form

Use Form 4562 to:

• Claim your deduction for depreciation and amortization,

• Make the election under section 179 to expense certain property, and

• Provide information on the business/investment use of automobiles and other listed property.

Instructions for Form 4562 (2025) Catalog Number 12907Y Mar 30, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

Instead use Form 7205, Energy Efficient Commercial Buildings Deduction. See Form 7205 and the related instructions for more information.