Car & Truck Worksheet for Form 4562

[FarmWife]

There appears to be a calculation error on the car & truck worksheet. We purchased a farm truck in 9/2025 and place it in service. It is 100% business use. The worksheet calculates it automatically at 33.33% business use on line 9 of part 1 for which the instructions say you should divide total miles driven/miles driven for business use. This should result in 100% NOT 33.33%. This error is preventing us from using special depreciation and Section 179. 

[PatriciaV]

Yes, September through December is 4 months out of 12, which is 33.33%. This percentage is used to calculate the depreciation deduction for the year (you claim depreciation only for the months you used the vehicle).

However, this is not the business use percentage. As long as you enter the same mileage for both total miles and miles for business, the business use should be 100%. If the vehicle was used 50% or more, you should be able to claim Section 179 and/or Special Depreciation.

You may wish to review your entries to be sure they are as expected.

[AmeliesUncle]

Go back through the questions and look for the one that asks if you kept track of personal use.  Say YES.