Depreciation and Amortization (Including Information on Listed Property)

• General Instructions
  • Changes To Note
  • 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 18
    • Section B
    • Section C
  • Part IV - Summary
    • Line 22
    • Line 23
  • Part V - Listed Property
    • Section A
    • Lines 26 and 27
    • Section B
    • Section C
    • Line 37
    • Line 38
    • Line 40
    • Line 41
  • Part VI-Amortization
    • Line 42
    • Line 44
• Paperwork Reduction Act Notice.

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