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Instructions for Form 4562 (2003)
Depreciation and Amortization (Including Information on Listed Property)
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
General Instructions
Changes To Note
Purpose of Form
Who Must File
Additional Information
Definitions
Depreciation
Section 179 Property
Amortization
Listed Property
Commuting
Alternative Minimum Tax (AMT)
Recordkeeping
Specific Instructions
Part I—Election To Expense Certain Tangible Property Under Section 179
Line 1
Line 2
Line 5
Line 6
Line 10
Line 11
Line 12
Part II—Special Depreciation Allowance and Other Depreciation
Line 14
Line 15
Line 16
Part III—MACRS Depreciation
Section A Line 17
Line 18
Section B Lines 19a Through 19i
Section C Lines 20a Through 20c
Part IV—Summary
Line 22
Line 23
Part V—Listed Property
Section A Line 25
Lines 26 and 27
Section B
Section C
Line 37
Line 38
Line 40
Line 41
Part VI–Amortization
Line 42
Line 43
Line 44
Instructions for Form 4562 - Notices
Paperwork Reduction Act Notice.
Instructions for Form 4562 - Additional Material
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