This publication explains how you can recover the cost of business
or income-producing property through depreciation. It shows you how to
figure your depreciation deduction and how to fill out Form 4562,
Depreciation and Amortization. There are examples
throughout the publication to help you understand the tax law.
This publication is for those who want information on depreciating
property placed in service after 1986. If you want information about
depreciating property placed in service before 1987, see Publication 534, Depreciating Property Placed in Service Before 1987.
Definitions.
Many of the terms used in this publication are defined in the
Glossary near the end of this publication.
Additional information.
The following table shows where you can get more detailed
information when depreciating certain types of property.
| For information on depreciating: |
See Publication: |
| A car |
463,
Travel, Entertainment, Gift, and Car Expenses |
| Residential rental property |
527, Residential Rental Property |
| Office space in your home |
587, Business Use of Your Home |
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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