Unless it is the first year an asset is placed in service, you don't always get Form 4562.
Who Must File
Complete and file Form 4562 if you are claiming any of the following.
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Depreciation for property placed in service during the 2020 tax year.
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A section 179 expense deduction (which may include a carryover from a previous year).
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Depreciation on any vehicle or other listed property (regardless of when it was placed in service).
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A deduction for any vehicle reported on a form other than Schedule C (Form 1040), Profit or Loss From Business.
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Any depreciation on a corporate income tax return (other than Form 1120-S).
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Amortization of costs that begins during the 2020 tax year.
