Except as otherwise noted, 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 2021 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 2021 tax year.
See https://www.irs.gov/instructions/i4562#en_US_2021_publink1000309253
