background image
Name(s) shown on return
Identifying number
Business or activity to which this form relates
Part I
Election To Expense Certain Property Under Section 179
Note: If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount. See the instructions for a higher limit for certain businesses
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
$250,000.
2
Total cost of section 179 property placed in service (see instructions)
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2
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
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3
$800,000.
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
separately, see instructions
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5
6
(a)
Description of property
(b)
Cost (business use only)
(c)
Elected cost
7
Listed property. Enter the amount from line 29
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7
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
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8
9
Tentative deduction. Enter the smaller of line 5 or line 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10
Carryover of disallowed deduction from line 13 of your 2008 Form 4562
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10
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5 (see instrs)
. . . .
11
12
Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11
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12
13
G
Carryover of disallowed deduction to 2010. Add lines 9 and 10, less line 12
. . . . . . . . .
13
Note: Do not use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation
(Do not include listed property.) (See instructions.)
14
Special depreciation allowance for qualified property (other than listed property) placed in service during the
tax year (see instructions)
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14
15
Property subject to section 168(f)(1) election
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15
16
Other depreciation (including ACRS)
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16
Part III
MACRS Depreciation
(Do not include listed property.) (See instructions)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2009
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17
18
If you are electing to group any assets placed in service during the tax year into one or more general
G
asset accounts, check here
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Section C
' Assets Placed in Service During 2009 Tax Year Using the Alternative Depreciation System
20 a Class life
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S/L
b 12-year
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12 yrs
S/L
c 40-year
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40 yrs
MM
S/L
Part IV
Summary
(See instructions.)
21
Listed property. Enter amount from line 28
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21
22
Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on
the appropriate lines of your return. Partnerships and S corporations ' see instructions
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22
23
For assets shown above and placed in service during the current year, enter
the portion of the basis attributable to section 263A costs
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23
BAA For Paperwork Reduction Act Notice, see separate instructions.
FDIZ0812 07/07/09
Form 4562 (2009)
OMB No. 1545-0172
Form
4562
Depreciation and Amortization
(Including Information on Listed Property)
2009
Department of the Treasury
Internal Revenue Service
(99)
G See separate instructions.
G Attach to your tax return.
Attachment
Sequence No.
67
Section B
' Assets Placed in Service During 2009 Tax Year Using the General Depreciation System
(a)
Classification of property
(b)
Month and
year placed
in service
(c)
Basis for depreciation
(business/investment use
only
'
see instructions)
(d)
Recovery period
(e)
Convention
(f)
Method
(g)
Depreciation
deduction
19 a 3-year property
. . . . . . . . . .
b 5-year property
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c 7-year property
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d 10-year property
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e 15-year property
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f 20-year property
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g 25-year property
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25 yrs
S/L
h Residential rental
27.5 yrs
MM
S/L
property
. . . . . . . . . . . . . . . . .
27.5 yrs
MM
S/L
i Nonresidential real
39 yrs
MM
S/L
property
. . . . . . . . . . . . . . . . .
MM
S/L
MEDICAL TOURISM ASSOCIATION, INC
26-0753785
Form 990 / Form 990EZ
2,325.
2,610.
889.
751.
HY
HY
178.
107.
5.0 yrs
7.0 yrs
200 DB
200 DB