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DepreciationDrake Software User’s ManualDirect DebitConsentIf there will be a direct debit from the client’s bank account to make a tax payment,selecting Direct Debit Consent indicates that the taxpayer authorizes funds to beelectronically withdrawn from his or her account.PIN Signatures for Forms Other than the 1040By default, Form 8879 is printed with Form 1040. If an electronic signature form is tobe printed with any of the following other forms, indicate this by selecting the applicablebox in the Select Form section of the PIN screen:• Form 4868, Application for Automatic Extension of Time to File U.S. IndividualIncome Tax Return• Form 2350, Application for Extension of Time to File U.S. Income Tax Return• Form 9465, Installment Agreement Request• Form 56, Notice Concerning Fiduciary RelationshipNote that the electronic signature form is required with Form 4868 only if making apayment. For Forms 4868 and 2350, the program produces Form 8878, IRS e-file SignatureAuthorization for Form 4868 or Form 2350._NOTEPrior-year AGI amounts are required to e-file Form 2350, 9465, or56. Enter this information in the appropriate fields on the PIN screen.Special ConditionsPower ofAttorneyIf the return is being signed by someone with Power of Attorney for the taxpayer, indicatethis information on the MISC screen and enter the name of the person signing.Because Form 2848 is not e-filable, a transmittal (Form 8453) is produced with thepaper document indicator marked for Form 2848._NOTEForm 2848 itself is not printed automatically; it must be completedon the 2848 screen in order to be generated with the return.TaxpayerSigning forSpouseIf the taxpayer is signing the return for the spouse, mark the box in the Signing forSpouse section of the MISC screen and add an explanatory statement using the SCHscreen. (See “Unformatted Schedules” on page 161.) A statement number is indicatedin the spouse’s signature box of the printed return.DepreciationForm 4562, Depreciation and Amortization, is used to claim deductions for depreciationand amortization, to elect to expense certain property under section 179, and toindicate automobile and other listed property use for business/investment purposes.140 Tax Year 2008