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the forms related to assets used in your self-employment work so the first form will be form 4562 for depreciation and amortization the second form is form 47 97 sale of business property the form 4562 depreciation and amortization is used to report self-employment depreciation and amortization expenses with your Schedule C and personal tax return the firm 4562 is only used in the year depreciation or amortization first Begins for the assets so the year you place these assets in service you will need to report on Form 4562 the total amount of depreciation and amortization then flow to Schedule C as a business expense to be deducted from income now if you did not purchase any assets during the year and place any new assets into use during the air then the total depreciation and amortization expense is simply reported on Schedule C and form 4562 does not need to be included if you sell or otherwise dispose of a business asset during the year then you must complete form 47 97 and report t

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