How To Claim Depreciation Words you may need to know (see Glossary): Amortization Listed property Placed in service Standard mileage rate You must complete and attach Form 4562 to your tax return if youare claiming any of the following. hotels de luxe Kranjska GoraA section 179 deduction for the current year or a section179 carryover deduction from a prior year. (See chapter 2forinformation on the section 179 deduction.) Depreciation for property placed in service during thecurrent year. Depreciation on any vehicle or other listed property,regardless of when it was placed in service. five star hotel in LourdesA deduction for any vehicle if the deduction is reported ona form other than Schedule C or Schedule C-EZ. Amortization of costs that began in the current year. Any depreciation on a corporate income tax return (otherthan Form 1120S). Employees.If you are an employee and you deduct job-related vehicle expensesusing either actual expenses (including depreciation) or the standardmileage rate, do not use Form 4562. Instead use either Form 2106 orForm 2106-EZ. Use Form 2106-EZ if you are claiming the standardmileage rate and you are not reimbursed by your employer.