Taxpayers use Form 4562 to: claim a deduction for depreciation and/or amortization; make a section 179 election to expense depreciable assets; and answer questions regarding the use of automobiles and other listed property to substantiate the business use under section 274(d).
The latest form for Depreciation and Amortization (Including Information on Listed Property) expires 2023-12-31 and can be found here.