No, you probably don't need to be concerned about that.
If your business use of the laptop is 100%, you can deduct the $200 (50%) special depreciation in the first year and the other $200 is depreciated over the remaining useful life of the asset (5 years for computers).
If you enter this is TurboTax in 2017, the depreciation will be deducted on your tax return each year until the entire $400 has been deducted. As long as you don't sell the laptop, you don't have to be concerned about adding anything back.
If you do sell the laptop, you need to enter information about it in TurboTax to see if you have a taxable gain from the sale.
If your state return requires an adjustment of your depreciation, you will be asked follow up questions in the state interview.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
