Asked by e

Jeremy opened a machine shop in 2024. He placed the following assets in service on June 7, 2024:
• Milling machine
• Drill press
• Desk
• File cabinet
The assets are all used 100% for business and he will depreciate the assets using MACRS depreciation. Jeremy is not claiming the Section 179 deduction, the special depreciation allowance, or the de minimis election. Where on the Form 4562, Depreciation and Amortization (Including Information on Listed Property), should the assets be reported?
Part III, Section B.
Part V, Section A.
Part V, Section B.
Part VI.

Answers

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Answered by GPT-5 mini
Part III, Section B.

Reason: those assets are MACRS tangible property placed in service in 2024, are not listed property, and Jeremy is not electing Section 179/special depreciation, so they are reported on Form 4562 in the MACRS section for property placed in service (Part III, Section B).