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Deductions & credits
@Opus 17 wrote:I think the original answer was wrong as well.
An answer to the original question:
Recapture of Section 179 potentially happens when the business percentage falls to 50% or less (which includes converting it to personal use). When that happens, the depreciation you previously took is retroactively re-calcuated using Straight Line depreciation (and without Section 179).
If this newly calculated amount is less than the depreciation that you actually took, the difference is "recapture" of Section 179 and you 'pay back' the previous deduction to match the newly calculated about (using Straight Line depreciation).
In most cases, when this happens at the end of the depreciation Recovery Period, the results of the calculations are the same, so there is no recapture. HOWEVER, vehicles have depreciation limits when may extend the depreciation well past the 5 year Recovery Period. If your vehicle was subjected to those limits, Section 179 recapture is likely to occur. Most vehicles over $15,000-ish that were "placed in service" before 2018 and most vehicle over $50,000-ish that were "placed in service" after 2017 are subject to those limits.
When SELLING the vehicle, you may be subject to 'regular' depreciation recapture if the vehicle is sold for more than its Adjusted Basis. That is a different type of recapture than from Section 179.