www.iowa.gov/tax
Iowa Department of Revenue
IA 4562B
Iowa Depreciation Accumulated Adjustment Schedule
Name(s)
SSN
Name of Partnership or Corporation (if applicable)
FEIN
Use this form to record the cumulative effect
of the Bonus Depreciation Adjustment computed on form IA 4562A.
IA 4562A
Adjustment
TAX PERIOD
Amount from
ENDING DATE
Part III, Line 5
BALANCE
INSTRUCTIONS
In the Tax Period Ending Date column, start with the tax period when you first made an adjustment for bonus
depreciation on the Iowa return. Continue entering each subsequent tax period up to, and including, the
current period.
In the IA 4562A Adjustment column, enter the amount added/deducted on the Iowa return for each tax period.
This should be the amount entered in Part III, line 5 of the IA 4562A. Enter negative numbers in parenthesis. If
the IA 4562A adjustment was changed from the amount originally claimed, place an asterisk (*) after the tax
period. If requested by the Department, failure to provide copies of the prior tax periods’ IA 4562As will delay
the processing of your return or cause the denial of your adjustment. Do not send copies of the asset listings
that are required with the IA 4562A.
In the Balance column, the balance amount for the first tax period should be the same as the amount of the
adjustment. For each subsequent tax period, the balance amount should be changed by the amount of that tax
period’s IA 4562A adjustment.
Include this form with your Iowa individual or corporation income tax return.
41-106 (06/13/11)
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