You don't delete depreciable items, ever. Even if fully depreciated. Is this for rental income on SCH E? Or self-employment income on SCH C?
schedule C, may I know why not? i was thinking that my list was getting terribly long and that I should start removing some items that have been lost/broken.
You can't just delete an item when it's fully depreciated, because in the tax year you sell or otherwise dispose of that asset, you are required to recapture all depreciation and pay taxes on it, in the tax year of sale or disposition.
Many incorrectly believe that depreciation is a deduction that is permanent and forever. It's not.
You can add or delete assets for depreciation by following these steps: