U.S. · Tax forms
Form 4562 line 16, other depreciation.
Which property lands in the catch-all of Part II, from ACRS to computer software.
Line 16 (“Other depreciation (including ACRS)”) takes depreciation on property that does not fit MACRS or the special allowance: pre-1987 ACRS property, property depreciated under the income forecast method, and several kinds of intangibles. Listed property and property under a section 168(f)(1) election stay off the line.
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Result
What the 2025 Form 4562 says
| Item | Meaning | What the IRS says |
|---|---|---|
| ACRS property | Pre-1987 rules | ACRS property (pre-1987 rules); see Pub. 534 |
| Property placed in service before 1981 | Line 16 | Property placed in service before 1981 |
| Public utility property | Line 16 | Certain public utility property which does not meet certain normalization requirements |
| Related-party and nonrecognition property | Line 16 | Certain property acquired from related persons, and property acquired in certain nonrecognition transactions |
| Films, videotapes, sound recordings | Line 16 | Certain sound recordings, movies and videotapes, and property depreciated under the income forecast method (limited to motion picture films, videotapes, sound recordings, copyrights, books and patents) |
| Computer software | Straight line, 36 months | Use the straight line method over 36 months; a longer period may apply to software leased under a lease entered into after March 12, 2004, to a tax-exempt organization, governmental unit or foreign person |
| Residential mortgage servicing rights | Straight line, 108 months | Use the straight line method over 108 months |
| Other limited-life intangibles | Generally 15 years | Other intangible assets with a limited useful life that cannot be estimated with reasonable accuracy: generally the straight line method over 15 years |
| Excluded | Not line 16 | Listed property and property subject to a section 168(f)(1) election |
Where it fits in Part II
Part II has three lines: 14 for the special depreciation allowance, 15 for property subject to a section 168(f)(1) election, and 16 for everything else covered here. All three exclude listed property, which goes in Part V.
Intangibles
The instructions also list any right to receive tangible property or services under a contract or granted by a governmental unit (not acquired as part of a business), and any interest in a patent or copyright not acquired as part of a business. Section 197 intangibles are amortized in Part VI, not here.
Basis reductions
If you elect the section 179 deduction or take the special depreciation allowance for qualified computer software, reduce the amount on which you figure regular depreciation by the amount deducted. The same applies to a special allowance for a qualified film, television, live theatrical or sound recording production.
The total cap
Prior years' depreciation plus the current year's depreciation can never exceed the depreciable basis of the property.
Worked example
A business buys $3,600 of computer software that falls under the 36-month straight line rule. Over a full year of use that is $3,600 divided by 36 months, or $100 a month, so $1,200 for the year on line 16. Start-of-use timing in the first year is a detail to confirm in the instructions and Pub. 946. Names and figures are made up.
More line pages in this set
Related lines: Form 4562 Line 17, Form 4562 Line 11.
Sources
- Instructions for Form 4562 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 4562, Depreciation and Amortization (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 form and instructions. Line labels were read from the IRS PDF posted on the date read; line numbers, dollar limits and cutoff years change between editions, so check them against the form for your tax year. Line 16 covers many unrelated property types; confirm yours in the instructions and Pub. 534 or Pub. 946. Names in worked examples are made up.
Frequently asked questions
What is Form 4562 line 16?
Other depreciation (including ACRS): depreciation for property that is not on line 14, line 15, MACRS lines 17 through 20, or Part V listed property.
Does computer software go on line 16?
Yes, computer software is listed there, depreciated straight line over 36 months, with a longer period for certain leased software.
Where do section 197 intangibles go?
They are amortized in Part VI, not on line 16.
Is there a limit?
Prior years' depreciation plus the current year's depreciation can never exceed the depreciable basis of the property.
What about listed property?
Excluded. Report it in Part V.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.