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MT online Form 4562: What You Should Know
If Property type is Q, HQ, or QR, use an annual calculation): Marines are not eligible for the GDS. However, Marines are still eligible to use the GA method of depreciation. These rules also apply to the following: MT online Form 4562 — Use an Annual Calculation for Depreciation under 3 Year Life — For example, if you are purchasing, repairing, or maintaining any property owned by you and you elect the MA method as the basis for depreciation, you can claim the GA method for the last taxable year used for the GA method.
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