Depreciation and Amortization                                                        OMB No. 1545-0172
Form 4562                                              (Including Information on Listed Property)
Department of the Treasury                                             Attach to your tax return.                                               2023
                                                                                                                                                Attachment            
Internal Revenue Service               Go to www.irs.gov/Form4562 for instructions and the latest information.                                  Sequence No. 179
Name(s) shown on return                                               Business or activity to which this form relates                      Identifying number

  Part I Election To Expense Certain Property Under Section 179  
         Note: If you have any listed property, complete Part V before you complete Part I.
  1   Maximum amount (see instructions) .                   . .   .   . .     .    .    . .  .     . . .   .     . .  . .    . . .   .     1
  2   Total cost of section 179 property placed in service (see instructions)                        . .   .     . .  . .    . . .   .     2
  3   Threshold cost of section 179 property before reduction in limitation (see instructions)  .                       .    . . .   .     3
  4   Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-  .                  .     . .  . .    . . .   .     4
  5   Dollar  limitation  for  tax  year.  Subtract  line  4  from  line  1.  If  zero  or  less,  enter  -0-.  If  married  filing 
      separately, see instructions             .  .    .    . .   .   . .     .    .    . .  .     . . .   .     . .  . .    . . .   .     5
  6                       (a)  Description of property                             (b)  Cost (business use only)        (c)  Elected cost

  7   Listed property. Enter the amount from line 29  .                 .     .    .    . .  .     . .   7
  8   Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7                            . .    . . .   .     8
  9   Tentative deduction. Enter the smaller of line 5 or line 8  .                     . .  .     . . .   .     . .  . .    . . .   .     9
  10  Carryover of disallowed deduction from line 13 of your 2022 Form 4562 .                          .   .     . .  . .    . . .   .     10
  11  Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions                    11
  12  Section 179 expense deduction. Add lines 9 and 10, but don’t enter more than line 11  .                           .    . . .   .     12
  13  Carryover of disallowed deduction to 2024. Add lines 9 and 10, less line 12   .                              13
Note:  Don’t use Part II or Part III below for listed property. Instead, use Part V.
Part II  Special Depreciation Allowance and Other Depreciation (Don’tinclude listed property. See instructions.)
  14  Special  depreciation  allowance  for  qualified  property  (other  than  listed  property)  placed  in  service 
      during the tax year. See instructions .               . .   .   . .     .    .    . .  .     . . .   .     . .  . .    . . .   .     14
  15  Property subject to section 168(f)(1) election  .               . .     .    .    . .  .     . . .   .     . .  . .    . . .   .     15
  16  Other depreciation (including ACRS)                   . .   .   . .     .    .    . .  .     . . .   .     . .  . .    . . .   .     16
Part III MACRS Depreciation (Don’tinclude listed property. See instructions.)
                                                                                   Section A
  17  MACRS deductions for assets placed in service in tax years beginning before 2023  .                             . .    . . .   .     17
  18  If you are electing to group any assets placed in service during the tax year into one or more general 
      asset accounts, check here               .  .    .    . .   .   . .     .    .    . .  .     . . .   .     . .  . .    . .
               Section B—Assets Placed in Service During 2023 Tax Year Using the General Depreciation System
                                 (b)  Month and   year (c)  Basis for depreciation 
  (a) Classification  of property      placed in     (business/investment use      (d)  Recovery   (e)  Convention       (f)  Method       (g)  Depreciation deduction
                                       service         only—see instructions)          period
  19a   3-year property
  b     5-year property
  c     7-year property
  d    10-year property
  e    15-year property
  f    20-year property
  g    25-year property                                                            25 yrs.                                   S/L
  h    Residential rental                                                          27.5 yrs.           MM                    S/L
        property                                                                   27.5 yrs.           MM                    S/L
     i Nonresidential real                                                         39 yrs.             MM                    S/L
        property                                                                                       MM                    S/L
              Section C—Assets         Placed          in Service During 2023           Tax Year     Using the Alternative   Depreciation  System
  20a  Class life                                                                                                            S/L
  b    12-year                                                                     12 yrs.                                   S/L
  c    30-year                                                                     30 yrs.             MM                    S/L
  d    40-year                                                                     40 yrs.             MM                    S/L
Part IV  Summary  (See instructions.)
  21  Listed property. Enter amount from line 28                  .   . .     .    .    . .  .     . . .   .     . .  . .    . . .   .     21
  22  Total.  Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter 
      here and on the appropriate lines of your return. Partnerships and S corporations—see instructions                             .     22
  23  For assets shown above and placed in service during the current year, enter the
      portion of the basis attributable to section 263A costs .                    .    . .  .     . . .   .       23
For Paperwork Reduction Act Notice, see separate instructions.                                           Cat. No. 12906N                           Form 4562 (2023)

Form 4562 (2023)                                                                                                                                                   Page 2 
Part V           Listed Property  (Include automobiles, certain other vehicles, certain aircraft, and property used for 
                 entertainment, recreation, or amusement.)
                 Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 
                 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
           Section A—Depreciation and Other Information (Caution:See the instructions for limits for passenger automobiles.)
24a       Do you have evidence to support the business/investment use claimed?              Yes    No        24b  If “Yes,” is the evidence written?     Yes         No
           (a)                  (b)       (c)                                        (e)              (f)           (g)                 (h)                   (i)  
Type of property (list Date placed      Business/              (d)         Basis for depreciation  Recovery       Method/        Depreciation        Elected section 179 
       vehicles first)       in service investment use Cost or other basis (business/investment       period   Convention          deduction                 cost
                                        percentage                               use only)
25      Special depreciation allowance for qualified listed property placed in service during 
        the tax  year and used more than 50% in a qualified business use. See instructions  .                            25 
     26 Property used     more than     50% in a     qualified business     use:                                                                         
                                               % 
                                               % 
                                               % 
     27 Property used     50% or less     in a qualified     business use:                                                       
                                               %                                                               S/L –
                                               %                                                               S/L –
                                               %                                                               S/L –
28      Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1  .                             28 
29      Add amounts in column (i), line 26. Enter here and on line 7, page 1  .                    .  .   .    .  . .    .  .    . .     .     29 
                                                         Section B—Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other “more than 5% owner,” or related person. If you provided vehicles 
    to your      employees, first answer the questions in     Section C to see     if you meet     an exception to      completing this     section for      those vehicles.
                                                                      (a)                 (b)             (c)              (d)                 (e)              (f)  
30      Total business/investment miles driven during                Vehicle 1       Vehicle 2        Vehicle 3          Vehicle 4         Vehicle 5         Vehicle 6
        the year (don’t include commuting miles)    .
31      Total commuting miles driven during the year
32      Total  other  personal  (noncommuting) 
        miles driven         .  .     . . .    .   .   . .
33      Total  miles  driven  during  the  year.  Add 
        lines 30 through 32  .          . .    .   .   . .
34      Was the vehicle available for personal                   Yes       No      Yes         No     Yes      No   Yes         No       Yes        No   Yes         No
          use during off-duty hours? .         .   .   . .
35      Was the vehicle used primarily by a more 
        than 5% owner or related person?  .              .
36      Is another vehicle available for personal use?  
                             Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren’t  
more than 5% owners or related persons. See instructions.
37      Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by                                  Yes         No
        your employees?  .            . . .    .   .   . .     .    . .   . .    .   .    . .  .   .  .   .    .  . .    .  .    . .     .   . .    .
38      Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your 
        employees?  See the instructions for vehicles used by corporate officers, directors, or 1% or more owners  .                                .
39      Do you treat all use of vehicles by employees as personal use?                      .  .   .  .   .    .  . .    .  .    . .     .   . .    .
40      Do you provide more than five vehicles to your employees, obtain information from your employees about the
        use of the vehicles, and retain the information received?  .                 .    . .  .   .  .   .    .  . .    .  .    . .     .   . .    .
41      Do you meet the requirements concerning qualified automobile demonstration use? See instructions  .                                  . .    .
        Note:  If your answer to 37, 38, 39, 40, or 41 is “Yes,” don’t complete Section B for the covered vehicles.
Part VI          Amortization
                                                                                                                                   (e)  
                       (a)                               (b)                         (c)                       (d)          Amortization                 (f)  
                 Description of costs              Date amortization        Amortizable amount            Code section        period or        Amortization for this year
                                                        begins                                                              percentage
42      Amortization     of costs that begins during     your 2023 tax year (see          instructions):                                                       

43      Amortization of costs that began before your 2023 tax year  .                     . .  .   .  .   .    .  . .    .  .    .       43 
44  Total.  Add amounts in column (f). See the instructions for where to report  .                        .    .  . .    .  .    .       44 
                                                                                                                                                       Form 4562 (2023)