Who Must File

Except as otherwise noted, complete and file Form 4562 if you are claiming any of the following.

• Depreciation for property placed in service during the 2025 tax year.

• A section 179 expense deduction (which may include a carryover from a previous year).

• Depreciation on any vehicle or other listed property (regardless of when it was placed in service).

• A deduction for any vehicle reported on a form other than Schedule C (Form 1040), Profit or Loss From Business.

• Any depreciation on a corporate income tax return (other than Form 1120-S).

• Amortization of costs that begins during the 2025 tax year. If you are an employee deducting job-related vehicle expenses using either the standard mileage rate or actual expenses, use Form 2106, Employee Business Expenses, for this purpose.

File a separate Form 4562 for each business or activity on your return for which Form 4562 is required. If you need more space, attach additional sheets. However, complete only one Part I in its entirety when computing your section 179 expense deduction. See the instructions for line 12, later.