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[ 35 0 R /FitB ] /Parent 45 0 R /Prev 50 0 R /Next 48 0 R >> endobj 50 0 obj << /Title (You must complete and attach Form 4562 to your tax return if you are cla\ iming any of the following:) /Dest [ 35 0 R /FitB ] /Parent 45 0 R /Prev 51 0 R /Next 49 0 R >> endobj 51 0 obj << /Title ([18] How do I claim depreciation on my tax return?) /Dest [ 35 0 R /FitB ] /Parent 45 0 R /Prev 52 0 R /Next 50 0 R >> endobj 52 0 obj << /Title (The standard mileage rate covers all the expenses of operating your vehi\ cle. Therefore you do not claim depreciation seperately. However, if y\ ou use the actual expense method \(see the Travel and Entertainment FAQ'\ s\) to compute your vehicle expenses, yo) /Dest [ 35 0 R /FitB ] /Parent 45 0 R /Prev 53 0 R /Next 51 0 R >> endobj 53 0 obj << /Title ([17] Can I claim depreciation on my business vehicle if I use the stand\ ard mileage rate?) /Dest [ 35 0 R /FitB ] /Parent 45 0 R /Prev 54 0 R /Next 52 0 R >> endobj 54 0 obj << /Title (Return to top) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 55 0 R /Next 53 0 R >> endobj 55 0 obj << /Title (\200\tCellular telephones) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 56 0 R /Next 54 0 R >> endobj 56 0 obj << /Title (\200\tComputer and related equipment unless used at a regular place of b\ usiness) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 57 0 R /Next 55 0 R >> endobj 57 0 obj << /Title (\200\tProperty used for entertainment, recreation, or amusement \(video \ recorders, stereo equipment, photographic equipment, etc.\)) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 58 0 R /Next 56 0 R >> endobj 58 0 obj << /Title (\200\tOther property used for transportation \(pick-ups, airplanes, buse\ s, boats, motorcycles, etc.\)) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 59 0 R /Next 57 0 R >> endobj 59 0 obj << /Title (\200\tVehicles that weigh 6,000 or less) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 60 0 R /Next 58 0 R >> endobj 60 0 obj << /Title (There are not any overall limitations on yearly depreciation. However, \ if an asset is considered Listed Property, your annual deduction is limi\ ted. Listed property is a term for business assets that are often used \ for personal purposes. Under the MACR) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 61 0 R /Next 59 0 R >> endobj 61 0 obj << /Title (This deduction is limited to your wages and net business income. There \ is also a maximum dollar limit, which changes from year to year. The ma\ ximum dollar limitation is printed on Form 4562 every year. If you can'\ t use all of the Section 179 Deduction) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 62 0 R /Next 60 0 R >> endobj 62 0 obj << /Title (This exception is called Section 179 Deduction. You can choose to take \ an immediate deduction for some personal property that you would otherwi\ se depreciate over several years. You must make this election in the ye\ ar that you placed the property in ser) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 63 0 R /Next 61 0 R >> endobj 63 0 obj << /Title ([15] Is there any exception to the general rule that costs of property \ must be depreciated?) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 64 0 R /Next 62 0 R >> endobj 64 0 obj << /Title (Depreciation on real property, like an office building, begins in the mo\ nth the building is placed in service. This is called the mid-month con\ vention. In most cases, when you buy a building, the purchase price inc\ ludes the cost of both the land and th) /Dest [ 27 0 R /FitB ] /Parent 45 0 R /Prev 65 0 R /Next 63 0 R >> endobj 65 0 obj << /Title ([14] Does the month I place my building in service affect my depreciati\ on computation?) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 66 0 R /Next 64 0 R >> endobj 66 0 obj << /Title (Return to top) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 67 0 R /Next 65 0 R >> endobj 67 0 obj << /Title (There is an exception to the half-year convention. If more than 40% of \ your newly purchased personal property is placed in service during the l\ ast 3 months of a year, then you should use the mid-quarter convention. \ The mid-quarter convention tables sta) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 68 0 R /Next 66 0 R >> endobj 68 0 obj << /Title (MACRS assumes all personal property is purchased and placed in service i\ n the middle of the year. This is called the half-year convention. The\ example in Question 12 and the MACRS percentage table above show how to\ compute depreciation using the half-y) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 69 0 R /Next 67 0 R >> endobj 69 0 obj << /Title ([13] How does the month I place my equipment in service affect my depre\ ciation computation?) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 70 0 R /Next 68 0 R >> endobj 70 0 obj << /Title (Return to top) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 71 0 R /Next 69 0 R >> endobj 71 0 obj << /Title (MACRS Percentage Table) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 72 0 R /Next 70 0 R >> endobj 72 0 obj << /Title (The method used by most taxpayers is the Modified Accelerated Cost Recov\ ery System \(MACRS\). MACRS provides a uniform method for all taxpayers\ to compute the depreciation. Using the basis, class life, and the MACR\ S tables, you can compute the deduction) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 73 0 R /Next 71 0 R >> endobj 73 0 obj << /Title ([12] What method of depreciation should I use?) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 74 0 R /Next 72 0 R >> endobj 74 0 obj << /Title (Return to top) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 75 0 R /Next 73 0 R >> endobj 75 0 obj << /Title (Property is placed in service when it is ready and available for use in \ your business even if you have not begun using it. This date determines\ when you can begin to depreciate the asset.) /Dest [ 19 0 R /FitB ] /Parent 45 0 R /Prev 76 0 R /Next 74 0 R >> endobj 76 0 obj << /Title ([11] Why is the term "placed in service" important?) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 77 0 R /Next 75 0 R >> endobj 77 0 obj << /Title (Return to top) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 78 0 R /Next 76 0 R >> endobj 78 0 obj << /Title (Class life is the number of years over which an asset can be depreciated\ . The tax law has defined a specific class life for each type of asset.\ Real Property is 39 year property, office furniture is 7 year property\ and autos and trucks are 5 year prope) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 79 0 R /Next 77 0 R >> endobj 79 0 obj << /Title ([10] What is class life?) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 80 0 R /Next 78 0 R >> endobj 80 0 obj << /Title (Your basis will increase by the amount of major improvements you make to\ the property and will decrease by the amount of depreciation deductions\ you take on your tax return. This adjusted basis is used to measure yo\ ur gain or loss when you sell the prop) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 81 0 R /Next 79 0 R >> endobj 81 0 obj << /Title (\200\tThe value of bartered services) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 82 0 R /Next 80 0 R >> endobj 82 0 obj << /Title (\200\tThe value of any items you traded for the new asset) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 83 0 R /Next 81 0 R >> endobj 83 0 obj << /Title (\200\tThe amount of money borrowed to purchase the asset) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 84 0 R /Next 82 0 R >> endobj 84 0 obj << /Title (\200\tCash) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 85 0 R /Next 83 0 R >> endobj 85 0 obj << /Title (Basis is your original cost in the asset, including sales tax, freight a\ nd installation. The cost of the property includes:) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 86 0 R /Next 84 0 R >> endobj 86 0 obj << /Title ([9] What is basis?) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 87 0 R /Next 85 0 R >> endobj 87 0 obj << /Title (Return to top) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 88 0 R /Next 86 0 R >> endobj 88 0 obj << /Title (\200\tMethod of Depreciation) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 89 0 R /Next 87 0 R >> endobj 89 0 obj << /Title (\200\tPlaced in Service) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 90 0 R /Next 88 0 R >> endobj 90 0 obj << /Title (\200\tClass Life) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 91 0 R /Next 89 0 R >> endobj 91 0 obj << /Title (\200\tBasis) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 92 0 R /Next 90 0 R >> endobj 92 0 obj << /Title (You need the following information to compute depreciation:) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 93 0 R /Next 91 0 R >> endobj 93 0 obj << /Title ([8] What information do I need to compute depreciation on my capital as\ sets?) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 94 0 R /Next 92 0 R >> endobj 94 0 obj << /Title (Return to top) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 95 0 R /Next 93 0 R >> endobj 95 0 obj << /Title (The cost of major improvements is not deductible all in one year. They \ must be capitalized and depreciated. The total improvements you made th\ is year are handled as though you purchased a new building. You would \ recover the cost of the improvement us) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 96 0 R /Next 94 0 R >> endobj 96 0 obj << /Title ([7] I have owned a building for several years and made major improvemen\ ts to it this year. Can I deduct the cost of those improvements?) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 97 0 R /Next 95 0 R >> endobj 97 0 obj << /Title (Return to top) /Dest [ 11 0 R /FitB ] /Parent 45 0 R /Prev 98 0 R /Next 96 0 R >> endobj 98 0 obj << /Title (If you are renting or leasing an asset, you can deduct your monthly rent\ /lease costs as an expense. Usually only the owner can depreciate a cap\ ital asset.) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 99 0 R /Next 97 0 R >> endobj 99 0 obj << /Title ([6] Can I claim depreciation on equipment that I rent or lease for my b\ usiness?) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 100 0 R /Next 98 0 R >> endobj 100 0 obj << /Title (Return to top) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 101 0 R /Next 99 0 R >> endobj 101 0 obj << /Title (Yes, as long as you are responsible for making payments on the asset, yo\ u can take a depreciation deduction.) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 102 0 R /Next 100 0 R >> endobj 102 0 obj << /Title ([5] If I owe money on an asset, can I still depreciate it?) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 103 0 R /Next 101 0 R >> endobj 103 0 obj << /Title (Return to top) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 104 0 R /Next 102 0 R >> endobj 104 0 obj << /Title (Only the business portion of the asset can be depreciated on your tax re\ turn. For example, if you use your car 60% for business use, depreciati\ on can be claimed on 60% of the cost.) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 105 0 R /Next 103 0 R >> endobj 105 0 obj << /Title ([4] How do I depreciate a capital asset \(like a car\) that I use for b\ oth business and personal?) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 106 0 R /Next 104 0 R >> endobj 106 0 obj << /Title (Land can never be depreciated. Since land cannot be depreciated, you ne\ ed to allocate the original purchase price between land and building. Y\ ou can use the property tax assessor's values to compute a ratio of the \ value of the land to the building.) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 107 0 R /Next 105 0 R >> endobj 107 0 obj << /Title ([3] Can I depreciate the cost of land?) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 108 0 R /Next 106 0 R >> endobj 108 0 obj << /Title (Return to top) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 109 0 R /Next 107 0 R >> endobj 109 0 obj << /Title (\200\tPersonal Property \205 cars, trucks, equipment, furniture, or almo\ st anything that isn't "real property") /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 110 0 R /Next 108 0 R >> endobj 110 0 obj << /Title (\200\tReal Property- buildings or anything else built on or attached to \ land) /Dest [ 1 0 R /FitB ] /Parent 45 0 R /Prev 46 0 R /Next 109 0 R >> endobj 111 0 obj << /Title (Depreciation) /Dest [ 116 0 R /FitB ] /Parent 46 0 R >> endobj 112 0 obj << /Producer (Acrobat Distiller 4.0 for Windows) /Creator (Microsoft Word 8.0) /ModDate (D:20010515103449-04'00') /Author (BA&H) /Title (Depreciation) /CreationDate (D:20010515103443) >> endobj 113 0 obj << /Type /Pages /Kids [ 116 0 R 1 0 R 11 0 R 19 0 R 27 0 R 35 0 R ] /Count 6 >> endobj xref 0 114 0000000000 65535 f 0000008261 00000 n 0000008469 00000 n 0000008612 00000 n 0000008756 00000 n 0000008900 00000 n 0000009044 00000 n 0000009188 00000 n 0000009332 00000 n 0000009474 00000 n 0000009636 00000 n 0000012745 00000 n 0000012948 00000 n 0000013138 00000 n 0000013283 00000 n 0000013428 00000 n 0000013573 00000 n 0000013718 00000 n 0000013869 00000 n 0000017293 00000 n 0000017496 00000 n 0000017686 00000 n 0000017876 00000 n 0000018021 00000 n 0000018166 00000 n 0000018310 00000 n 0000018473 00000 n 0000022743 00000 n 0000022946 00000 n 0000023135 00000 n 0000023326 00000 n 0000023471 00000 n 0000023616 00000 n 0000023759 00000 n 0000023922 00000 n 0000028618 00000 n 0000028807 00000 n 0000028998 00000 n 0000029143 00000 n 0000029288 00000 n 0000029439 00000 n 0000032023 00000 n 0000032508 00000 n 0000032708 00000 n 0000032772 00000 n 0000032899 00000 n 0000033014 00000 n 0000033145 00000 n 0000033338 00000 n 0000033515 00000 n 0000033724 00000 n 0000033927 00000 n 0000034080 00000 n 0000034444 00000 n 0000034637 00000 n 0000034752 00000 n 0000034879 00000 n 0000035062 00000 n 0000035297 00000 n 0000035502 00000 n 0000035643 00000 n 0000036005 00000 n 0000036367 00000 n 0000036729 00000 n 0000036925 00000 n 0000037287 00000 n 0000037478 00000 n 0000037593 00000 n 0000037955 00000 n 0000038317 00000 n 0000038513 00000 n 0000038628 00000 n 0000038752 00000 n 0000039115 00000 n 0000039264 00000 n 0000039379 00000 n 0000039673 00000 n 0000039827 00000 n 0000039942 00000 n 0000040304 00000 n 0000040431 00000 n 0000040793 00000 n 0000040931 00000 n 0000041090 00000 n 0000041248 00000 n 0000041360 00000 n 0000041588 00000 n 0000041709 00000 n 0000041824 00000 n 0000041954 00000 n 0000042079 00000 n 0000042197 00000 n 0000042310 00000 n 0000042471 00000 n 0000042652 00000 n 0000042767 00000 n 0000043129 00000 n 0000043370 00000 n 0000043485 00000 n 0000043745 00000 n 0000043929 00000 n 0000044045 00000 n 0000044259 00000 n 0000044422 00000 n 0000044539 00000 n 0000044828 00000 n 0000045032 00000 n 0000045392 00000 n 0000045535 00000 n 0000045652 00000 n 0000045868 00000 n 0000046049 00000 n 0000046137 00000 n 0000046343 00000 n trailer << /Size 114 /ID[<91c34c2b175f73122611c0c900afbbc3><91c34c2b175f73122611c0c900afbbc3>] >> startxref 173 %%EOF