Iowa Tax Form IA-4562A - Iowa Depreciation Adjustment Schedule

Iowa Tax Form IA-4562A is used to compute the Iowa depreciation adjustment:

  • If the taxpayer claims the Federal 30% "bonus depreciation" deduction for assets acquired after September 10, 2001, but before May 6, 2003; and/or
  • If the taxpayer claims the Federal 50% "bonus depreciation" for assets acquired this for Iowa tax purposes; and/or
  • If the taxpayer claims the Federal Section 179 expense in excess of $25,000 for tax years beginning on or after January 1, 2003, but beginning before January 1, 2006, and taxpayer chooses to only claim no more than $25,000 for Iowa tax purposes; and/or
  • If the taxpayer disposes of "bonus depreciation" or Section 179 property during the tax year, and Iowa depreciation adjustments were made to the property in previous tax years

 

Form name Instructions Form
2007 Iowa Tax Form IA-4562A - Iowa Depreciation Adjustment Schedule
2006 Iowa Tax Form IA-4562A - Iowa Depreciation Adjustment Schedule -
2005 Iowa Tax Form IA-4562A - Iowa Depreciation Adjustment Schedule -