50-year Estimated Life recommended Depreciation Methods

Issue

Starting with the 2025 Form 4562, 50-year property using a straight-line method and mid-month convention is reported in Part III.

GDS 50-year property is reported on Line 19h. Use the MF100 method to report assets on this line.

ADS 50-year property is reported on Line 20e. Use either the AD or RM method to report assets on this line.

This review flags 50-year assets using other depreciation methods.

Resolution

The system has identified assets with an Estimated Life of 50 years that are using a depreciation method other than MF100, AD, or RM. Review the asset group below to confirm these methods.

To update a method, edit the asset details or use Bulk Edit for multiple assets.

Group Created

AA-50YR_XXXX-mm/yy where XXXX stands for the book name