Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the requested information was obtained and is being retained. You do not need to provide the information requested on page 2 of Form 4562 if, as an employer, you satisfy the following requirements. You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting. You treat all vehicle use by employees as personal use. See the instructions for Form 4562.
Recapture can occur in any tax year of the recovery period.