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Property Depreciate Page 1 of 114 7:09 - 27-Feb-2017

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Publication 946

How To

Depreciate

Property

•Section 179 Deduction •Special Depreciation

Allowance

•MACRS •Listed Property 1.

Overview of Depreciation

2.

Electing the Section 179

Deduction

3.

Claiming the Special

Depreciation Allowance

4.

Figuring Depreciation

Under MACRS

5.

Additional Rules for

Listed Property

6.

How To Get Tax Help

Chart 1.Use this chart to ?nd the correct percentage table to use for any property other than residential rental

and nonresidential real property. Use Chart 2 for residential rental and nonresidential real property.

MACRS

SystemDepreciation

Method

Appendix A

MACRS Percentage Table Guide

General Depreciation System (GDS)

Alternative Depreciation System (ADS)

Recovery PeriodConvention ClassMonth or

Quarter

Placed

in ServiceTable GDS200% GDS/3, 5, 7, 10 (Nonfarm) Half-Year 3, 5, 7, 10AnyA-1 GDS200% GDS/3, 5, 7, 10 (Nonfarm) Mid-Quarter 3, 5, 7, 101st Qtr2nd Qtr3rd Qtr4th QtrA-2A-3A-4A-5 GDS150% GDS/3, 5, 7, 10Half-Year 3, 5, 7, 10AnyA-14 GDS150% GDS/3, 5, 7, 10Mid-Quarter 3, 5, 7, 101st Qtr

2nd Qtr

3rd Qtr

4th QtrA-15A-16A-17A-18

GDS150% GDS/15, 20Half-Year 15 & 20AnyA-1

GDS150% GDS/15, 20Mid-Quarter 15 & 201st Qtr

2nd Qtr

3rd Qtr

4th QtrA-2A-3A-4A-5

GDS

ADSSL GDS

ADSHalf-Year AnyAnyA-8

GDS

ADSSL GDS

ADSMid-Quarter Any1st Qtr

2nd Qtr

3rd Qtr

4th QtrA-9A-10A-11A-12

ADS150% ADSHalf-Year AnyAnyA-14

ADS150% ADSMid-Quarter Any1st Qtr

2nd Qtr

3rd Qtr

4th QtrA-15A-16A-17A-18

Chart 2.Use this chart to ?nd the correct percentage table to use for residential rental and nonresidential real

property. Use Chart 1 for all other property. MACRS

SystemDepreciation

Method

Recovery PeriodConvention ClassMonth or

Quarter

Placed

in ServiceTable

GDSSL GDS/27.5Mid-Month Residential Rental AnyA-6

GDSSLSLGDS/31.5GDS/39Mid-Month Nonresidential Real AnyA-7 A-7a

ADSSL ADS/40Mid-Month Residential Rental

and

Nonresidential RealAnyA-13

Chart 3.Income Inclusion Amount Rates

for MACRS Leased Listed Property Table

Amount A Percentages

Amount B Percentages

A-19 A-20 Table A-1.3-, 5-, 7-, 10-, 15-, and 20-Year Property

Half-Year Convention

Year 1 2 3 4 5 6 7 8 9

10Depreciation rate for recovery period

3-year 5-year 7-year 10-year 15-year 20-year

11 12 13 14 15 16 17 18 19 20

2133.33%

44.45
14.81

7.4120.00%32.0019.2011.5211.52

5.7614.29%24.4917.4912.49

8.93 8.92 8.93

4.4610.00%18.0014.4011.52

9.22 7.37 6.55 6.55 6.56 6.55

3.285.00%

9.50 8.55 7.70 6.93 6.23 5.90 5.90 5.91 5.90 5.91 5.90 5.91 5.90 5.91

2.953.750%

7.219 6.677 6.177 5.713 5.285 4.888 4.522 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 2.231 Table A-2.3-, 5-, 7-, 10-, 15-, and 20-Year Property

Mid-Quarter Convention

Placed in Service in First Quarter

Year 1 2 3 4 5 6 7 8 9

10Depreciation rate for recovery period

3-year 5-year 7-year 10-year 15-year 20-year

11 12 13 14 15 16 17 18 19 20

2158.33%

27.78
12.35

1.5435.00%26.0015.6011.0111.01

1.3825.00%21.4315.3110.93

8.75 8.74 8.75

1.0917.50%16.5013.2010.56

8.45 6.76 6.55 6.55 6.56 6.55

0.828.75%

9.13 8.21 7.39 6.65 5.99 5.90 5.91 5.90 5.91 5.90 5.91 5.90 5.91 5.90

0.746.563%

7.000 6.482 5.996 5.546 5.130 4.746 4.459 4.459 4.459 4.459 4.460 4.459 4.460 4.459 4.460 4.459 4.460 4.459 4.460 0.565 Table A-3.3-, 5-, 7-, 10-, 15-, and 20-Year Property

Mid-Quarter Convention

Placed in Service in Second Quarter

Year 1 2 3 4 5 6 7 8 9

10Depreciation rate for recovery period

3-year 5-year 7-year 10-year 15-year 20-year

11 12 13 14 15 16 17 18 19 20

2141.67%

38.89
14.14

5.3025.00%30.0018.0011.3711.37

4.2617.85%23.4716.7611.97

8.87 8.87 8.87

3.3412.50%17.5014.0011.20

8.96 7.17 6.55 6.55 6.56 6.55

2.466.25%

9.38 8.44 7.59 6.83 6.15 5.91 5.90 5.91 5.90 5.91 5.90 5.91 5.90 5.91

2.214.688%

7.148 6.612 6.116 5.658 5.233 4.841 4.478 4.463 4.463 4.463 4.463 4.463 4.463 4.462 4.463 4.462 4.463 4.462 4.463 1.673 Table A-4.3-, 5-, 7-, 10-, 15-, and 20-Year Property

Mid-Quarter Convention

Placed in Service in Third Quarter

Year 1 2 3 4 5 6 7 8 9

10Depreciation rate for recovery period

3-year 5-year 7-year 10-year 15-year 20-year

11 12 13 14 15 16 17 18 19 20

2125.00%

50.00
16.67

8.3315.00%34.0020.4012.2411.30

7.0610.71%25.5118.2213.02

9.30 8.85 8.86

5.537.50%

18.50 14.80 11.84 9.47 7.58 6.55 6.55 6.56 6.55

4.103.75%

9.63 8.66 7.80 7.02 6.31 5.90 5.90 5.91 5.90 5.91 5.90 5.91 5.90 5.91

3.692.813%

7.289 6.742 6.237 5.769 5.336 4.936 4.566 4.460 4.460 4.460 4.460 4.461 4.460 4.461 4.460 4.461 4.460 4.461 4.460 2.788 Table A-5.3-, 5-, 7-, 10-, 15-, and 20-Year Property

Mid-Quarter Convention

Placed in Service in Fourth Quarter

Year 1 2 3 4 5 6 7 8 9

10Depreciation rate for recovery period

3-year 5-year 7-year 10-year 15-year 20-year

11 12 13 14 15 16 17 18 19 20

218.33%

61.11
20.37

10.195.00%

38.00
22.80
13.68 10.94

9.583.57%

27.55
19.68 14.06 10.04 8.73 8.73

7.642.50%

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