2003-253T - Laserfiche WebLink

Home Browse Search

8010 02/07/2003 12:12 PM SUBSTANCE ABUSE COUNCIL 65 - 0202835 Form 4562 (2001 ) (Rev. 3-2002) Page 2 �ai'1 Listed Property (Include automobiles, certain other vehicles, cellular telephones , certain Computers , and property used for entertainment, recreation , or amusement.) Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a 24b columns a throw h Ll of Section A all of Sggtion SectionB and Section C if applicable. Section A-0e reciation and Other Information Caution : See page 8 of the instructions for limits for passenger automobiles. 24a Do you have evidence to support the businessrnvestment use claimed? Yes No 24b If Yes," is the evidence written? Yes No (a ) (b) (c) Type of prop. Date placed in Busn.finvest Cost (or other Basis for depreciation Recovery Method/ De lh) (1) (list vehicles service use ry Depreciation Elected first basis (business/investment period Convention deduction . section 179 percentage use only) 25 Special r poperiy acquired after September 10, 2001depreciation allowance for listed cost, and used more than 50% in aualifiied business use see page 7 of the instructions) 28 26 Pro used more than 50% in a ual red business use see 7 of the instructions 27 Pro used 50% or less in a oualified business use see paqe 7 of the Instructions): S/L- S/L- . 28 Add amounts in column (h), lines 25 through 27. . Enter here and on line 21 , page 1 728 29 Add amounts in column i line 26. Enter here and on line 7 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . Section B-Information on Use of Vehicles Complete this section forYehicles used by a sole proprietor; partner, or other "more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see V meet an exce to can this section for those vehicles. 30 Total business/investrnent miles driven during , '(a) (b) (c) (� (e). Mthe year (do not include commuting miles- Vehicle 1 Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6 . see page 2 of the instructions) 31 Total commuting miles driven during the year 32 Total other personal (noncommuting) miles driven 33 Total miles driven during the year. Add lines 30 through 32 34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No use during off-duty hours? . . . 35 Was the vehicle used primarily by a more than 5% owner or related person? . . . . . . . . . . . 36 Is another vehicle available for Personal use? Section C Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5% owners or related persons see pa 8 of the instructions). Yes No 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? 38 Do you maintain a written policy statement that prohibits o ' ' e . ? . ' . ' . ' ' . . • ' • • • ' p personal use of vehicles, except commuting, by your employees? See page 8 of the instructions for vehicles used by corporate officers, directors, or 1 % or more owners 39 Do you treat all use of vehicles by employees em to as personal use? . . . . . . . . . . • • . . . 40 Do you provide more than five vehicles to your employees, obtain information from. your em I . . . . . . . . . Y P oY� about . . . . . the use of the vehicles, and retain the information received? 41 Do you meet the requirements concerning qualified automobile demonstration use? (See page 9 of the instructions.) Note: If our answer to 37, 38, 39, 40 or 41 is "Yes " do not con fete Section B for the covered vehicles. ` n Amortization MW (a) (b) (c) (d) Amortization (� Description of costs Date amortization Amortizable Code period ti Amortization for begins amount section rcenta a this year 42 Amortization of costs that ins Burin our 2001 tax ear see a e 9 of the instructions 43 Amortization of costs that began before your 2001 tax year43 337 44 Total. Add amounts in column . See page 9 of the instructions for . . . . DAA where to report 44 337 Form 4562 (2001 ) (Rev. 3-2002)