Depreciation for that portion of your primary residence that is business use as a home office is on IRS Form 4562 that is a part of the SCH C. So there are two form 4562's for that SCH C and they both print in landscape format. To see/access/print them you *have* to select the option to save everything in PDF format. Not just the forms for your records or the forms required to filing. Elect to save everything.
Then open the PDF and look for the 4562's with the SCH C. Again, they both print in landscape format. One is titled "Amortization and Depreciation Report" and is more than likely the one that matters here. The other is titled "Alternative Minimum Tax Depreciation" and unless your income is really, really high that one will have all zeros for depreciation taken and therefore would not matter to you.
The 4562 form itself is only filed with the IRS:
- In the first year you begin depreciation of an asset or;
- You add, remove, sell or otherwise dispose of an asset, or do anything else that will cause a change to a listed asset.
