jrze
Level 3

179 recapture if business use drops timeframe

For 179 depreciation on a vehicle with a 5 year period- if you purchased a vehicle in Dec 2017, would the 5 years be 2017-2021 or end in Dec 2022?   Does business use still need to exceed 50% in 2022 to avoid recapture?  PLEASE cite the source for your answer.  I have asked before, but I have not been able to verify answers.