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IRS Form 4562: Part 1 · A: Enter a brief description of the property you elect to expense. · B: Enter the cost of the property. · C: Enter the amount you elect to Listed Property entries in Part V can only be for vehicles using standard mileage rate or deducting lease expense. IRS Form 4562 instructions and Publication Use Form 4562 to: Claim your deduction for depreciation and amortization,; Make the election under section 179 to expense certain property, and; Provide General Instructions. Purpose of Form. Use Form 4562 to: • Claim your deduction for depreciation and amortization,. • Make the election under section 179. ? See separate instructions. Identifying number. Name(s) shown on return. Business or activity to which this form relates. Election2 Total cost of section 179 property placed in service (see instructions) . 10 Carryover of disallowed deduction from line 13 of your 2012 Form 4562 . Form 4562: Depreciation and Amortization is an Internal Revenue Service (IRS) tax form used to depreciate or amortize property purchased for use in a

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