Depreciation and Amortization (Including Information on Listed Property) 折舊和攤提（包括上市財產的資訊）
Section references are to the Internal Revenue Code unless otherwise noted. 除非另有說明，本節引用的內容均指《國內稅法》。
Future Developments 未來發展
For the latest information about developments related to Form 4562 and its instructions, such as legislation enacted after this form and instructions were published, go to IRS.gov/ Form4562. 有關與表格4562及其指示相關的發展的最新信息，例如發布此表格和說明後製定的立法，請訪問irs.gov/ form4562。
What's New 什麼是新的
Section 179 deduction dollar limits. For tax years beginning in 2024, the maximum section 179 expense deduction is $1,220,000\$ 1,220,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $3,050,000\$ 3,050,000. Also, the maximum section 179 expense deduction for sport utility vehicles (SUVs) placed in service in tax years beginning in 2024 is $30,500. 第179節扣除美元限額。對於從2024年開始的納稅年度，最大第179節的費用扣除為 $1,220,000\$ 1,220,000 。此限額減少了納稅年度第179條財產的費用的數量 $3,050,000\$ 3,050,000 。此外，從2024年開始，在納稅年度服役的運動型汽車（SUV）的最大第179節費用為30,500美元。
Phase down of the special depreciation allowance for certain property. Certain qualified property (other than property with a long production period and certain aircraft) placed in service after December 31, 2023, and before January 1, 2025, is limited to a special allowance of 60%60 \% of the depreciable basis of the property. Certain property with a long production period and certain aircraft placed in service after December 31, 2023, and before January 1, 2025, is limited to a special depreciation allowance of 80%80 \% of the depreciable basis of the property. For certain plants bearing fruits and nuts planted and grafted after December 31, 2023, and before January 1, 2025, the special depreciation allowance is also limited to 60%60 \% of the adjusted basis of the specified plants. See Certain qualified property acquired after September 27, 2017 and Certain plants bearing fruits and nuts, later. 某些財產的特殊折舊津貼的階段。某些合格的財產（除了長期生產期和某些飛機以外，在2023年12月31日之後以及2025年1月1日之前就投入使用，僅限於特殊津貼 60%60 \% 財產的折舊基礎。某些財產長期生產期和某些飛機在2023年12月31日之後以及2025年1月1日之前使用的某些飛機，僅限於特殊的折舊津貼 80%80 \% 財產的折舊基礎。對於某些帶有水果和堅果在2023年12月31日和2025年1月1日之前種植和嫁接的植物，特殊的折舊津貼也僅限於 60%60 \% 指定植物的調整後基礎。請參閱2017年9月27日之後獲得的某些合格財產以及後來攜帶水果和堅果的某些植物。
General Instructions 一般說明
Purpose of Form 形式的目的
Use Form 4562 to: 使用4562表格：
Claim your deduction for depreciation and amortization, 要求您扣除折舊和攤銷，
Make the election under section 179 to expense certain property, and 根據第179條進行選舉，以支出某些財產，並且
Provide information on the business/investment use of automobiles and other listed property. 提供有關汽車和其他上市財產的業務/投資使用的信息。
Note. Do not use Form 4562 to claim the deduction for energy efficient commercial buildings under section 179D. Instead use Form 7205, Energy Efficient Commercial Buildings Deduction. See Form 7205 and the related instructions for more information. 筆記。請勿使用 4562 表格根據第 179D 條申請節能商業建築的扣除。請改用表格 7205，節能商業建築扣除。有關更多信息，請參閱表格 7205 和相關說明。
Who Must File 誰必須提交
Except as otherwise noted, complete and file Form 4562 if you are claiming any of the following. 除非另有說明，如果您提出以下任何要求，請填寫並提交表格 4562。
Depreciation for property placed in service during the 2024 tax year. 2024 課稅年度投入使用的財產的折舊。
A section 179 expense deduction (which may include a carryover from a previous year). 第 179 條費用扣除（可能包括上一年度的結轉費用）。
Depreciation on any vehicle or other listed property (regardless of when it was placed in service). 任何車輛或其他列出的財產的折舊（無論何時投入使用）。
A deduction for any vehicle reported on a form other than Schedule C (Form 1040), Profit or Loss From Business. 對除附表 C（表格 1040）《業務利潤或損失》之外的表格上報告的任何車輛的扣除。
Any depreciation on a corporate income tax return (other than Form 1120-S). 公司所得稅申報表（1120-S 表格除外）上的任何折舊。
Amortization of costs that begins during the 2024 tax year. 2024 課稅年度開始的成本攤提。
If you are an employee deducting job-related vehicle expenses using either the standard mileage rate or actual expenses, use Form 2106, Employee Business Expenses, for this purpose. 如果您是員工，請使用標準里程費率或實際費用扣除與工作相關的車輛費用，請使用 2106 表格「員工業務費用」來實現此目的。
File a separate Form 4562 for each business or activity on your return for which Form 4562 is required. If you need more space, attach additional sheets. However, complete only one Part I in its entirety when computing your section 179 expense deduction. See the instructions for line 12, later. 為您報稅表上需要填寫 4562 表格的每項業務或活動提交單獨的 4562 表格。如果您需要更多空間，請附上額外的紙張。但是，在計算第 179 節費用扣除額時，請僅完整填寫第一部分。請參閱稍後第 12 行的說明。
Additional Information 附加資訊
For more information about depreciation and amortization (including information on listed property), see the following. - Pub. 463, Travel, Gift, and Car Expenses. 有關折舊和攤銷的更多資訊（包括所列財產的資訊），請參閱以下內容。 - 酒吧。 463，旅行、禮品和汽車費用。
Pub. 534, Depreciating Property Placed in Service Before 1987. 酒吧。 534，折舊 1987 年之前投入使用的財產。
Pub. 551, Basis of Assets. 酒吧。 551，資產基礎。
Pub. 946, How To Depreciate Property. 酒吧。 946，如何折舊財產。
Definitions 定義
Depreciation 折舊
Depreciation is the annual deduction that allows you to recover the cost or other basis of your business or investment property over a certain number of years. Depreciation starts when you first use the property in your business or for the production of income. It ends when you either take the property out of service, deduct all your depreciable cost or basis, or no longer use the property in your business or for the production of income. 折舊是年度扣除額，可讓您在一定年限內收回業務或投資財產的成本或其他基礎。當您首次將財產用於業務或產生收入時，折舊就開始了。當您停止使用該財產、扣除所有可折舊成本或基礎，或不再在您的業務中使用該財產或用於產生收入時，該財產終止。
Generally, you can depreciate: 通常，您可以折舊：
Tangible property such as buildings, machinery, vehicles, furniture, and equipment; and 有形的財產，例如建築物，機械，車輛，家具和設備；和
Intangible property such as patents, copyrights, and computer software. 無形屬性，例如專利，版權和計算機軟件。
Exception. You cannot depreciate land. 例外。您不能貶值土地。
Accelerated Cost Recovery System 加速成本回收系統
The Accelerated Cost Recovery System (ACRS) applies to property first used before 1987. It is the name given for the tax rules that allow a taxpayer to recover through depreciation deductions the cost of property used in a trade or business or to produce income. These rules are mandatory and generally apply to tangible property placed in service after 1980 and 加速成本回收系統（ACR）適用於1987年之前首次使用的財產。稅收規則給出的名稱允許納稅人通過折舊扣除扣除收回貿易或企業中使用的財產成本或產生收入。這些規則是強制性的，通常適用於1980年以後使用的切實財產和
before 1987. If you placed property in service during this period, you must continue to figure your depreciation under ACRS. 1987 年之前。
ACRS consists of accelerated depreciation methods and an alternate ACRS method that could have been elected. The alternate ACRS method used a recovery percentage based on a modified straight line method. See the instructions for line 16 for more information. For a complete discussion of ACRS, see Pub. 534. ACRS 包括加速折舊方法和可選擇的替代 ACRS 方法。替代 ACRS 方法使用基於修正直線法的回收百分比。有關詳細信息，請參閱第 16 行的說明。有關 ACRS 的完整討論，請參閱 Pub。 534.
Modified Accelerated Cost Recovery System 改良的加速成本回收系統
The Modified Accelerated Cost Recovery System (MACRS) is the current method of accelerated asset depreciation required by the tax code. Under MACRS, all assets are divided into classes which dictate the number of years over which an asset’s cost will be recovered. Each MACRS class has a predetermined schedule which determines the percentage of the asset’s cost which is depreciated each year. For more information, see Part III. MACRS Depreciation, later. For a complete discussion of MACRS, see chapter 4 of Pub. 946. 經過修改的加速成本回收系統（MACR）是稅法要求加速資產折舊的當前方法。在MACR下，所有資產都分為班級，這些課程決定了回收資產成本的年數。每個MACR班級都有一個預定的時間表，該計劃確定了每年折舊資產成本的百分比。有關更多信息，請參見第三部分。 macrs折舊，以後。有關MACR的完整討論，請參見Pub的第4章。 946。
Section 179 Property 第179條財產
Section 179 property is property that you acquire by purchase for use in the active conduct of your trade or business, and is one of the following. 第179條是您通過購買獲得的財產，用於您的貿易或業務的積極行為，並且是以下內容之一。
Qualified section 179 real property. For more information, see Special rules for qualified section 179 real property, later. 合格的第179條不動產。有關更多信息，請參閱稍後的合格第179條不動產的特殊規則。
Tangible personal property, including cellular telephones, similar telecommunications equipment, and air conditioning or heating units (for example, portable air conditioners or heaters). Also, tangible personal property may include certain property used mainly to furnish lodging or in connection with the furnishing of lodging (except as provided in section 50(b)(2)). 有形個人財產，包括行動電話、類似電信設備以及空調或暖氣設備（例如便攜式空調或加熱器）。此外，有形動產可能包括主要用於提供住宿或與提供住宿相關的某些財產（第 50(b)(2) 條規定的除外）。
Other tangible property (except buildings and their structural components) used as: 其他有形的特性（建築物及其結構組件除外）用於：
An integral part of manufacturing, production, or extraction, or of furnishing transportation, communications, electricity, gas, water, or sewage disposal services; 製造，生產或提取的組成部分，或提供運輸，通信，電力，燃氣，水或污水處理服務；
A research facility used in connection with any of the activities in (1) above; or 與上面（1）中的任何活動相關的研究機構；或者
A facility used in connection with any of the activities in (1) above for the bulk storage of fungible commodities. 與上面（1）中的任何活動相關的設施，用於批量存儲可及格商品。
Single purpose agricultural (livestock) or horticultural structures. 單一目的農業（牲畜）或園藝結構。
Storage facilities (except buildings and their structural components) used in connection with distributing petroleum or any primary product of petroleum. 存儲設施（建築物及其結構組件除外）用於與分佈式石油或石油的任何主要產品相關聯。
Off-the-shelf computer software. 現成的計算機軟件。
Section 179 property does not include the following. 第179條屬性不包括以下內容。
Property held for investment (section 212 property). 投資的財產（第212條財產）。
Property used mainly outside the United States (except for property described in section 168(g)(4)). 主要在美國以外使用的屬性（第168（g）（4）節中所述的財產除外）。
Property used by a tax-exempt organization (other than a section 521 farmers’ cooperative) unless the property is used mainly in a taxable unrelated trade or business. 除非該財產主要用於應稅無關貿易或業務，否則免稅組織使用的財產（第521條農民合作社）使用。
Property used by a governmental unit or foreign person or entity (except for property used under a lease with a term of less than 6 months). 政府單位或外國人或實體使用的財產（除了租約規定少於6個月的租賃中使用的財產）。
See the instructions for Part I and Pub. 946. 請參閱第一部分和酒吧的說明。 946。
Special rules for qualified section 179 real property. You can elect to treat certain qualified real property placed in 合格第179條不動產的特殊規則。您可以選擇治療某些合格的不動產
service during the tax year as section 179 property. See Election for certain qualified section 179 real property under Part I, later, for information on how to make this election. If the election is made, the term “section 179 property” will include any qualified real property which is: 納稅年度內作為第 179 條財產提供的服務。有關如何進行此選擇的信息，請參閱稍後第一部分中第 179 條規定的某些合格不動產的選擇。如果做出選擇，「第 179 條財產」一詞將包括任何符合條件的不動產，即：
Qualified improvement property as described in section 168(e)(6), and 合格的改進屬性，如第168（e）（6）和
Any of the following improvements to nonresidential real property placed in service after the date the nonresidential real property was first placed in service. 在非住宅不動產之日之後，對非住宅不動產進行了以下任何改進，首先將其投入使用。
Roofs. 屋頂。
Heating, ventilation, and air-conditioning property. 加熱，通風和空調特性。
Fire protection and alarm systems. 防火和警報系統。
Security systems. 安全系統。
This property is considered “qualified section 179 real property.” 該物業被視為“合格的第179條不動產”。
A deduction attributable to qualified section 179 real property which is disallowed under the trade or business income limitation (see Business Income Limit in chapter 2 of Pub. 946) for 2024 can be carried over to 2025. Thus, the amount of any 2024 disallowed section 179 expense deduction attributable to qualified section 179 real property will be reported on line 13 of Form 4562. 歸因於2024 年貿易或營業收入限制（參見第946 號出版物第2 章中的營業收入限制）不允許的合格第179 條不動產的扣除可以結轉到2025 年。的部分的金額歸屬於符合第 179 條規定的不動產的 179 費用扣除額將在 4562 表格第 13 行報告。
Amortization 攤銷
Amortization is similar to the straight line method of depreciation in that an annual deduction is allowed to recover certain costs over a fixed time period. You can amortize such items as the costs of starting a business, goodwill, and certain other intangibles. See the instructions for Part VI. 攤銷類似於折舊的直線方法，因為允許年度扣除額在固定時間段內收回某些成本。您可以攤銷此類項目，例如創辦企業，商譽和某些其他無形資產的成本。請參閱第六部分的說明。
Listed Property 列出的屬性
Listed property generally includes the following. 列出的屬性通常包括以下內容。
Passenger automobiles weighing 6,000 pounds or less. 乘客汽車重6,000磅或更少。
See Limits for passenger automobiles, later. 稍後，請參見乘客汽車的限制。
Any other property used for transportation if the nature of the property lends itself to personal use, such as motorcycles, pickup trucks, SUVs, aircraft, etc. 如果財產的性質將自己用於個人用途，例如摩托車，皮卡車，SUVS，飛機等，則用於運輸的任何其他財產。
Any property used for entertainment or recreational purposes (such as photographic, phonographic, communication, and video recording equipment). 用於娛樂或娛樂目的的任何屬性（例如攝影，留聲機，通訊和視頻錄製設備）。
Exceptions. Listed property does not include: 例外。列出的屬性不包括：
Photographic, phonographic, communication, or video equipment used exclusively in a taxpayer’s trade or business or at the taxpayer’s regular business establishment; 僅在納稅人的貿易或企業或納稅人的常規商業機構中使用的攝影，記錄，通訊或視頻設備；
Any computer or peripheral equipment used exclusively at a regular business establishment and owned or leased by the person operating the establishment; 專門在常規商業機構中使用的任何計算機或外圍設備，並由經營該機構的人擁有或租賃；
An ambulance, hearse, or vehicle used for transporting persons or property for compensation or hire; or 用於運輸人員或財產以賠償或僱用的救護車，靈車或車輛；或者
Any truck or van placed in service after July 6, 2003, that is a qualified nonpersonal use vehicle. 2003年7月6日之後使用的任何卡車或貨車都是合格的非個人使用工具。
For purposes of the exceptions above, a portion of the taxpayer’s home is treated as a regular business establishment only if that portion meets the requirements for deducting expenses attributable to the business use of a home. However, for any property listed in (1) above, the regular business establishment of an employee is their employer’s regular business establishment. 就上述例外情況而言，納稅人住宅的一部分僅當該部分滿足扣除可歸因於住宅商業用途的費用的要求時才被視為常規商業機構。但是，對於上述（1）所列的任何財產，僱員的正常營業場所是其雇主的正常營業場所。
Commuting 通勤
Generally, commuting is defined as travel between your home and a work location. However, travel that meets any of the following conditions is not commuting. 通常，通勤定義為您的房屋和工作地點之間的旅行。但是，符合以下任何條件的旅行都不是通勤。
You have at least one regular work location away from your home and the travel is to a temporary work location in the same trade or business, regardless of the distance. 您至少有一個遠離您家的常規工作地點，無論距離多遠，旅行都是前往同一行業或企業的臨時工作地點。
Generally, a temporary work location is one where your employment is expected to last 1 year or less. See Pub. 463 for details. 一般來說，臨時工作地點是指您的工作預計持續一年或更短的時間。參見酒吧。 463了解詳情。
The travel is to a temporary work location outside the metropolitan area where you live and normally work. 旅行目的地是您居住和正常工作的大都會區以外的臨時工作地點。
Your home is your principal place of business for purposes of deducting expenses for business use of your home and the travel is to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance. 您的房屋是您的主要營業地點，目的是扣除房屋的商業用途，而旅行是前往同一貿易或業務的另一個工作地點，無論該地點是常規的還是臨時的，無論距離如何。
Alternative Minimum Tax (AMT) 替代性最低稅 (AMT)
Depreciation may be an adjustment for the AMT. However, no adjustment applies in several instances. See Form 6251, Alternative Minimum Tax-Individuals; Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts; and the related instructions. 折舊可能是對AMT的調整。但是，在多個情況下沒有適用調整。請參閱表格6251，替代性最低稅收個人；附表I（表格1041），替代性最低稅收和信託；以及相關的說明。
Recordkeeping 記錄保存
Except for Part V (relating to listed property), the IRS does not require you to submit detailed information with your return on the depreciation of assets placed in service in previous tax years. However, the information needed to compute your depreciation deduction (basis, method, etc.) must be part of your permanent records. 除第五部分（與所列財產相關）外，美國國稅局不要求您隨報稅表提交有關上一納稅年度投入使用的資產折舊的詳細資訊。但是，計算折舊扣除所需的資訊（基礎、方法等）必須是您的永久記錄的一部分。
(1)
You may use the Depreciation Worksheet, later, to assist you in maintaining depreciation records. However, the worksheet is designed only for federal income tax purposes. You may need to keep additional records for accounting and state income tax purposes. 您可以稍後使用折舊工作表來協助您維護折舊記錄。但是，該工作表僅設計用於聯邦所得稅目的。您可能需要保留額外記錄以用於會計和州所得稅目的。
Specific Instructions 具體說明
Part I. Election To Expense Certain Property Under
Section 179 第一部分的選舉支出某些財產
第179節
Note. An estate or trust cannot make this election. 筆記。遺產或信託不能進行此次選舉。
You can elect to expense part or all of the cost of section 179 property (defined earlier) that you placed in service during the tax year and used predominantly (more than 50%) in your trade or business. 您可以選擇您在納稅年度內服役的第179條財產（定義）的費用或全部費用，並主要使用（超過50％）在您的貿易或業務中。
However, for taxpayers other than a corporation, this election does not apply to any section 179 property you purchased and leased to others unless: 但是，對於公司以外的納稅人來說，該選舉不適用於您購買的任何第179條財產並將其租給他人，除非：
You manufactured or produced the property; or 您製造或生產了該物業；或者
The term of the lease is less than 50%50 \% of the property’s class life and, for the first 12 months after the property is transferred to the lessee, the deductions related to the property allowed to you as trade or business expenses (except rents and reimbursed amounts) are more than 15%15 \% of the rental income from the property. 租賃期限小於 50%50 \% 財產的階級壽命，並且在財產轉讓給承租人後的前 12 個月內，您允許作為貿易或業務費用與財產相關的扣除額（租金和報銷金額除外）超過 15%15 \% 財產的租金收入。
Election. You must make the election on Form 4562 filed with either: 選舉。您必須透過提交以下任一表格的 4562 表格進行選擇：
The original return you file for the tax year the property was placed in service (whether or not you file your return on time), or 您在房產投入使用的納稅年度提交的原始申報表（無論您是否按時提交申報表），或
An amended return filed within the time prescribed by law for the applicable tax year. The election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. The amended return must also include any resulting adjustments to taxable income. 法律規定的適用納稅年度規定的時間內提出的修訂申報表。根據修訂的申報表進行的選舉必須指定選舉適用的第179條財產的項目以及要考慮到的每個此類項目的一部分。修訂後的收益還必須包括對應稅收入的任何結果調整。
Election for certain qualified section 179 real 某些合格第179節的選舉
1If you elect to expense section 179 property, you must reduce the amount on which you figure your depreciation or amortization deduction (including any special depreciation allowance) by the section 179 expense deduction. 1如果您選擇支出第179條財產，則必須減少根據第179節的費用扣除來確定折舊或攤銷扣除額（包括任何特殊折舊津貼）的金額。
Line 1 1號線
Generally, the maximum section 179 expense deduction is $1,220,000\$ 1,220,000 for section 179 property (including qualified section 179 real property) placed in service during the tax year beginning in 2024. 通常，第179節的最大費用扣除為 $1,220,000\$ 1,220,000 對於第179條的財產（包括合格的第179條不動產），在2024年開始的納稅年度內。
You can use Worksheet 1 to assist you in determining the amount to enter on line 1. 您可以使用工作表 1 來幫助您確定在第 1 行輸入的金額。
Recapture rule. If the section 179 property is not used predominantly (more than 50%50 \% ) in your trade or business at any time before the end of the property’s recovery period, the benefit of the section 179 expense deduction must be reported as “other income” on your return. 恢復規則。如果第179條的屬性主要不使用（超過 50%50 \% ）在您的貿易或業務中，在物業恢復期結束之前的任何時候，必須將第179節扣除的收益報告為您的退貨中的“其他收入”。
If any qualified section 179 disaster assistance property ceases to be used in the applicable federally declared disaster area in any year after you claim the increased section 179 expense deduction for that property, the benefit of the increased section 179 expense deduction must be reported as “other income” on your return. Similar rules apply if qualified Liberty Zone property ceases to be used in the Liberty Zone, if qualified section 179 GO Zone property ceases to be used in the GO Zone, if qualified section 179 Recovery Assistance property ceases to be used in the Recovery Assistance area, if qualified empowerment zone property ceases to be used in an empowerment zone by an enterprise zone business, or if qualified renewal property ceases to be used in a renewal community by a renewal community business in any year after you claim the increased section 179 expense deduction. 如果在您聲稱該物業的第179條179節的費用扣除後，任何一年的任何合格第179條災難援助財產在適用的聯邦宣布的災難區停止使用，則必須將第179節扣除的收益報告為“其他收入”在您的回報中。如果合格的自由區財產停止在自由區使用，如果合格的第179條GO區財產將在GO區域使用，則適用類似規則，如果合格的第179條第179節恢復援助物業在恢復援助區域中使用，如果合格的授權區財產將停止在授權區域內通過企業業務在授權區使用，或者在要求增加第179節費用扣除後的任何一年，在任何一年中，續簽社區業務在更新社區中停止使用。