Are you required to complete Section B on form 4562, when a 50% shareholder is driving the company vehicle 90% of the time. I am depreciating the vehicle by bonus depreciation in the 1st year. 

I am confused by the statement on 4562 forms under section B for employees.

Complete this section for vehicles used by a sole proprietor, partner, or other 'more than 5% owner,' or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.

Is this section only for employees and not shareholders? 

RP