US Tax Tools

Form 4562 Depreciation Calculator

Walk one asset through the federal first-year deduction order and see the amounts that feed Form 4562 Parts I, II, and III.

01INPUTS
Form 4562 Inputs
02RESULTS
The Form 4562 sequence produces an estimated $100,000 first-year deduction: Section 179 first, special allowance second, regular MACRS third.

First-year deduction

$100,000

Section 179 allowed

$25,000

Bonus depreciation

$75,000
Regular MACRS in year one: $0 · remaining unrecovered basis: $0.
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What this tool covers

Calculation scope

  • Uses the federal ordering required by Form 4562.
  • Models one 3-, 5-, 7-, 10-, 15-, or 20-year asset.
  • Shows remaining unrecovered basis after the first year.

Frequently asked questions

Who files Form 4562?

The IRS instructions require it in several situations, including property first placed in service, a Section 179 election, listed property, and certain vehicle depreciation claims.

Does this replace the official form?

No. It is a planning worksheet for one asset. The filed form can combine multiple properties, carryovers, listed-property details, amortization, and other adjustments.

What convention does the calculator use?

The regular MACRS remainder uses the half-year convention for personal property. If the mid-quarter test applies, use the official Form 4562 and Publication 946 tables.

Sources

Related Calculators

Last updated August 11, 2026 Tax year 2025 and 2026 Form 4562 planning

Data sources: IRS 2025 Form 4562 and instructions; IRS Publication 946; Rev. Proc. 2025-32

This tool is general information only, not financial advice.

Federal planning estimate based on current IRS forms and instructions. Use the filed form and its instructions for return preparation.

Reviewed by USTax Tools Editorial Desk

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