It depends. This income will flow to the business schedule (Schedule C) because it is subject to self employment tax (social security and medicare tax) assuming you have an overall profit. The Section 179 recapture should be listed as “other income” on the same form or schedule on which you took the deduction.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
