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Form 4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
? See separate instructions. ? Attach to your tax return.
OMB No. 1545-0172
2011
Attachment
Sequence No. 179
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.
1 Maximum amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 1
2 Total cost of section 179 property placed in service (see instructions) . . . . . . . . . . . 2
3 Threshold cost of section 179 property before reduction in limitation (see instructions) . . . . . . 3
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . 4
5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
separately, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
7 Listed property. Enter the amount from line 29 . . . . . . . . . 7
8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 . . . . . . 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . . . . . 9
10 Carryover of disallowed deduction from line 13 of your 2010 Form 4562 . . . . . . . . . . . 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instructions) 11
12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11 . . . . . 12
13 Carryover of disallowed deduction to 2012. Add lines 9 and 10, less line 12 ? 13
Note: Do not use Part II or Part III below for listed property. Instead, use Part V.
Part II Special Depreciation Allowance and Other Depreciation (Do not 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 (Do not include listed property.) (See instructions.)
Section A
17 MACRS deductions for assets placed in service in tax years beginning before 2011 . . . . . . . 17
18 If you are electing to group any assets placed in service during the tax year into one or more general
asset accounts, check here . . . . . . . . . . . . . . . . . . . . ?
Section B—Assets Placed in Service During 2011 Tax Year Using the General Depreciation System
(a) Classification of property
(b) Month and year
placed in
service
(c) Basis for depreciation
(business/investment use
only—see instructions)
(d) Recovery
period
(e) Convention (f) Method (g) Depreciation deduction
19a 3-year property
b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 20-year property
g 25-year property
h Residential rental
p roperty
i Nonresidential real
p roperty
Section C—Assets Placed in Service During 2011 Tax Year Using the Alternative Depreciation System
20a Class life
b 12-year
c 40-year
Part IV Summary (See instructions.)
21 Listed property. Enter amount from line 28 . . . . . . . . . . . . . . . . . . . . 21
22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here
and on the appropriate lines of your return. Partnerships and S corporations—see instructions . . . . . 22
23 For assets shown above and placed in service during the current year, enter the
portion of the basis attributable to section 263A costs . . . . . . . 23
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2011)
Form 4562 (2011) Page 2
Part V Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for
entertainment, recreation, or amusement.)
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 24b If “Yes,” is the evidence written? Yes No
(a)
Type of property (list
vehicles first)
(b)
Date placed
in service
(c)
Business/
investment use
percentage
(d)
Cost or other basis
(e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation
deduction
(i)
Elected section 179
cost
25 Special depreciation allowance for qualified listed property placed in service during
the tax year and used more than 50% in a qualified business use (see instructions) . 25
26 Property used more than 50% in a qualified business use:
%
%
%
27 Property used 50% or less in a qualified business use:
% S/L –
% S/L –
% S/L –
28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 . 28
29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 . . . . . . . . . . . . 29
Section B—Information on Use of Vehicles
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.
30 Total business/investment miles driven during
the year (do not include commuting miles) .
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4
(e)
Vehicle 5
(f)
Vehicle 6
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 . . . . . . . . .
3 4 W a s the vehicle available for personal use Yes No Yes No Yes No Yes No Yes No Yes No
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?
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 are not
more than 5% owners or related persons (see instructions).
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by
your employees? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes No
38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners . . . .
39 Do you treat all use of vehicles by employees as personal use? . . . . . . . . . . . . . . . .
40 Do you provide more than five vehicles to your employees, obtain information from your employees about the
use of the vehicles, and retain the information received? . . . . . . . . . . . . . . . . . . .
41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions.) . . .
Note: If your answer to 37, 38, 39, 40, or 41 is “Yes,” do not complete Section B for the covered vehicles.
Part VI Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable amount
(d)
Code section
(e)
Amortization
period or
percentage
(f)
Amortization for this year
42 Amortization of costs that begins during your 2011 tax year (see instructions):
43 Amortization of costs that began before your 2011 tax year . . . . . . . . . . . . . 43
44 Total. Add amounts in column (f). See the instructions for where to report . . . . . . . . 44
Form 4562 (2011)

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Form 4562
Internal Revenue xxxxxxx xxxxxxx /> Depreciation xxxxxxx Amortization
(Including xxxxxxx on Listed xxxxxxx /> ? xxxxxxx xxxxxxx instructions. ? xxxxxxx to your xxxxxxx return.
OMB xxxxxxx 1545-0172
2011
Sequence No. xxxxxxx /> Name(s) shown xxxxxxx xxxxxxx Business xxxxxxx activity to xxxxxxx this form xxxxxxx Identifying xxxxxxx xxxxxxx I Election xxxxxxx Expense Certain xxxxxxx Under Section xxxxxxx /> Note: If xxxxxxx have any xxxxxxx property, complete xxxxxxx xxxxxxx before xxxxxxx complete Part xxxxxxx /> 1 Maximum xxxxxxx (see xxxxxxx xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx xxxxxxx . xxxxxxx . 1
4 xxxxxxx in limitation. xxxxxxx line 3 xxxxxxx line 2. xxxxxxx xxxxxxx or xxxxxxx enter -0- xxxxxxx . . xxxxxxx . xxxxxxx xxxxxxx . . xxxxxxx 4
5 xxxxxxx limitation for xxxxxxx year. Subtract xxxxxxx 4 from xxxxxxx 1. If xxxxxxx xxxxxxx less, xxxxxxx -0-. If xxxxxxx filing
separately, xxxxxxx instructions xxxxxxx xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx /> 6 (a) xxxxxxx of xxxxxxx xxxxxxx Cost (business xxxxxxx only) (c) xxxxxxx cost
7 xxxxxxx property. Enter xxxxxxx amount from xxxxxxx 29 . xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx . 7
10 xxxxxxx of disallowed xxxxxxx from line xxxxxxx of xxxxxxx xxxxxxx Form 4562 xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . 10
12 xxxxxxx 179 expense xxxxxxx Add lines xxxxxxx and 10, xxxxxxx do not xxxxxxx xxxxxxx than xxxxxxx 11 . xxxxxxx . . xxxxxxx 12
Note: Do xxxxxxx xxxxxxx Part xxxxxxx or Part xxxxxxx below for xxxxxxx property. xxxxxxx xxxxxxx Part V.
during xxxxxxx tax year xxxxxxx instructions) . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx . . xxxxxxx . xxxxxxx xxxxxxx /> 15 Property xxxxxxx to section xxxxxxx election . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx . . xxxxxxx 15
Section xxxxxxx /> 17 MACRS xxxxxxx for assets xxxxxxx in service xxxxxxx xxxxxxx years xxxxxxx before 2011 xxxxxxx . . xxxxxxx . xxxxxxx xxxxxxx 17
18 xxxxxxx you are xxxxxxx to group xxxxxxx assets placed xxxxxxx service during xxxxxxx tax year xxxxxxx xxxxxxx or xxxxxxx general
asset xxxxxxx check here xxxxxxx . xxxxxxx xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . ?
(a) xxxxxxx of property
placed in
(c) Basis xxxxxxx depreciation
(business/investment xxxxxxx xxxxxxx instructions)
period
19a 3-year xxxxxxx /> b 5-year xxxxxxx /> c 7-year xxxxxxx /> d 10-year xxxxxxx /> e 15-year xxxxxxx /> f 20-year xxxxxxx xxxxxxx 25-year xxxxxxx /> h Residential xxxxxxx /> p roperty
Section xxxxxxx Placed in xxxxxxx During 2011 xxxxxxx Year Using xxxxxxx Alternative Depreciation xxxxxxx /> 20a Class xxxxxxx xxxxxxx 12-year
Part xxxxxxx Summary (See xxxxxxx /> 21 xxxxxxx xxxxxxx Enter amount xxxxxxx line 28 xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx . 21
and xxxxxxx the appropriate xxxxxxx of your xxxxxxx Partnerships xxxxxxx xxxxxxx corporations—see instructions xxxxxxx . . xxxxxxx . 22
For xxxxxxx Reduction Act xxxxxxx see separate xxxxxxx xxxxxxx No. xxxxxxx Form 4562 xxxxxxx /> Form 4562 xxxxxxx Page xxxxxxx xxxxxxx V Listed xxxxxxx (Include automobiles, xxxxxxx other vehicles, xxxxxxx computers, and xxxxxxx used for
Section xxxxxxx and xxxxxxx xxxxxxx (Caution: See xxxxxxx instructions for xxxxxxx for passenger xxxxxxx /> 24a Do xxxxxxx have evidence xxxxxxx support the xxxxxxx xxxxxxx claimed? xxxxxxx No 24b xxxxxxx “Yes,” is xxxxxxx evidence xxxxxxx xxxxxxx No
(a)
vehicles first)
Date placed
(c)
investment use
Cost xxxxxxx other basis
Basis for xxxxxxx /> (business/investment
(f)
Recovery
(g)
Method/
(h)
Depreciation
(i)
Elected xxxxxxx 179
cost
26 xxxxxxx used more xxxxxxx xxxxxxx in xxxxxxx qualified business xxxxxxx /> %
%
27 xxxxxxx xxxxxxx 50% or xxxxxxx in a xxxxxxx business use:
29 xxxxxxx amounts in xxxxxxx (i), line xxxxxxx Enter here xxxxxxx xxxxxxx line xxxxxxx page 1 xxxxxxx . . xxxxxxx . xxxxxxx xxxxxxx . . xxxxxxx . . xxxxxxx /> Section B—Information xxxxxxx Use of xxxxxxx /> Complete this xxxxxxx for vehicles xxxxxxx xxxxxxx a xxxxxxx proprietor, partner, xxxxxxx other “more xxxxxxx 5% xxxxxxx xxxxxxx related person. xxxxxxx you provided xxxxxxx /> to your xxxxxxx first answer xxxxxxx questions in xxxxxxx C to xxxxxxx xxxxxxx you xxxxxxx an exception xxxxxxx completing this xxxxxxx for xxxxxxx xxxxxxx /> 30 Total xxxxxxx miles driven xxxxxxx /> the year xxxxxxx not include xxxxxxx miles) .
Vehicle 1
Vehicle 3
Vehicle 4
Vehicle xxxxxxx xxxxxxx /> Vehicle 6
32 xxxxxxx other personal xxxxxxx miles
driven xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx . . xxxxxxx . xxxxxxx xxxxxxx Total miles xxxxxxx during the xxxxxxx Add lines
during xxxxxxx hours? . xxxxxxx xxxxxxx . xxxxxxx . .
Section xxxxxxx for Employers xxxxxxx Provide Vehicles xxxxxxx Use xxxxxxx xxxxxxx Employees
Answer xxxxxxx questions to xxxxxxx if you xxxxxxx an exception xxxxxxx completing Section xxxxxxx for vehicles xxxxxxx xxxxxxx employees xxxxxxx are not
Yes No
39 xxxxxxx you treat xxxxxxx use of xxxxxxx by employees xxxxxxx personal use? xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx . . xxxxxxx . xxxxxxx xxxxxxx . . xxxxxxx /> 40 Do xxxxxxx provide more xxxxxxx five vehicles xxxxxxx your employees, xxxxxxx information from xxxxxxx xxxxxxx about xxxxxxx /> use of xxxxxxx vehicles, and xxxxxxx the xxxxxxx xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx . . xxxxxxx xxxxxxx /> 41 xxxxxxx you meet xxxxxxx requirements concerning xxxxxxx automobile xxxxxxx xxxxxxx (See instructions.) xxxxxxx . .
Part xxxxxxx xxxxxxx /> (a)
Description xxxxxxx costs
(b)
begins
Amortizable amount
Code section
Amortization
period xxxxxxx xxxxxxx /> (f)
42 Amortization xxxxxxx costs xxxxxxx xxxxxxx during your xxxxxxx tax year xxxxxxx instructions):
43 xxxxxxx of costs xxxxxxx began before xxxxxxx 2011 tax xxxxxxx xxxxxxx . xxxxxxx . . xxxxxxx . . xxxxxxx . xxxxxxx xxxxxxx . 43
Form xxxxxxx (2011)

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