Hello,

What tax forms need to be filed for reimbursement of depreciation from S-Corp to Individual?  

I have a client who owns an LLC taxed as an S-Corp.

They are being reimbursed depreciation expense for: 

1) Their personal vehicle they use for work.

2) A portion of their home - for their home office space.

The LLC was taxed as an SMLLC in 2021, and both the amounts are based on the form 4562 and previous year's Schedule C Depreciation schedule.

 Does my client need to complete the depreciation schedules on their personal return? 
Or - are there similar forms that are needed to be filed by the S-Corp? 
Or - do we just have them take the expense, and keep the backup on how the calculations were made?

Thank you,