U.S. · Tax forms
Schedule C line 13, depreciation and section 179.
When the number comes from Form 4562 and when it does not.
Line 13 is the “Depreciation and section 179 expense deduction (not included in Part III).” The instructions send you to the Instructions for Form 4562 and Pub. 946 to figure it. You must attach Form 4562 if you claim depreciation on property placed in service in 2025, depreciation on listed property, or a section 179 deduction.
Look up a depreciation situation
Result
Line 13 and Form 4562 triggers (2025 instructions)
| Item | Meaning | What the IRS says |
|---|---|---|
| New property in 2025 | Attach Form 4562 | Depreciation on property placed in service during 2025 requires Form 4562 |
| Listed property | Attach Form 4562 | Depreciation on listed property, regardless of the date placed in service |
| Section 179 | Attach Form 4562 | A section 179 expense deduction requires Form 4562 |
| Passenger cars | Listed property | Generally includes passenger automobiles weighing 6,000 pounds or less |
| Pickups, motorcycles, etc. | Listed property | Any other property used for transportation if its nature lends itself to personal use |
| Entertainment and recreation property | Listed property | Any property used for entertainment or recreational purposes |
| Business-use drop | Possible recapture | If listed property’s business-use percentage dropped to 50% or less in 2025, see the line 6 instructions on recapture |
What depreciation is
Per the instructions, depreciation is the annual deduction allowed to recover the cost or other basis of business or investment property with a useful life substantially beyond the tax year. It starts when you first use the property in your business or for the production of income, and ends when you take it out of service, deduct all your depreciable cost, or stop using it for business. Stock in trade, inventories and land are not depreciable.
Section 179
You can elect under section 179 to expense part or all of the cost of certain property you bought in 2025 for use in your business. The instructions send you to the Instructions for Form 4562 and Pub. 946 for the amount to enter on line 13.
Vehicles
If you deduct actual expenses for a vehicle, depreciation goes on line 13 and lease payments on line 20a, while operating costs go on line 9. If you claim depreciation on the vehicle, complete Form 4562, Part V instead of Schedule C, Part IV.
Exception for some equipment
Listed property does not include photographic, phonographic, communication or video equipment used exclusively in your trade or business or at your regular business establishment. A portion of your home counts as a regular business establishment only if it meets the section 280A(c)(1) requirements for deducting home business expenses.
Worked example
Marcus bought a $2,400 camera body and lens for his video business in 2025. Because it is a depreciable asset placed in service in 2025, the amount that goes on line 13 comes from Form 4562 (regular depreciation or a section 179 election), not from a rule of thumb on the Schedule C page. The camera is used exclusively in his business, so the instructions’ exception for such equipment may apply to the listed-property rules. Names and figures are made up.
More line pages in this set
Related lines: Schedule C Line 9, Schedule C Line 22, Form 8829 Line 41.
Sources
- Instructions for Schedule C (Form 1040) (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Schedule C (Form 1040): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 instructions (page last reviewed or updated April 30, 2026). The line labels were read from the Schedule C (Form 1040) PDF the IRS had posted on the date read, which is marked 2026; line numbers can shift between years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What goes on Schedule C line 13?
Your depreciation and section 179 expense deduction, as figured under the Instructions for Form 4562 and Pub. 946, not including depreciation counted in Part III cost of goods sold.
When do I have to attach Form 4562?
Only if you claim depreciation on property placed in service in 2025, depreciation on listed property, or a section 179 expense deduction.
What is listed property?
Generally passenger automobiles weighing 6,000 pounds or less, other transportation property that lends itself to personal use such as motorcycles and pickups, and property used for entertainment or recreation.
Is land depreciable?
No. The instructions say stock in trade, inventories and land are not depreciable.
What if business use of listed property fell to 50% or less?
See the instructions for Line 6 on recapture.
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.