If you used it in your business, you can still claim it. You must prorate it between personal and business use. In addition, since it is Listed Property, business use must be at least 50%.
What Is the Business-Use Requirement?
You can claim the section 179 deduction and a special depreciation allowance for listed property and depreciate listed property using GDS and a declining balance method if the property meets the business-use requirement. To meet this requirement, listed property must be used predominantly (more than 50% of its total use) for qualified business use. If this requirement is not met, the following rules apply.
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Property not used predominantly for qualified business use during the year it is placed in service does not qualify for the section 179 deduction.
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Property not used predominantly for qualified business use during the year it is placed in service does not qualify for a special depreciation allowance.
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Any depreciation deduction under MACRS for property not used predominantly for qualified business use during any year must be figured using the straight-line method over the ADS recovery period. This rule applies each year of the recovery period.
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Excess depreciation on property previously used predominantly for qualified business use must be recaptured (included in income) in the first year in which it is no longer used predominantly for qualified business use.
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A lessee must add an inclusion amount to income in the first year in which the leased property is not used predominantly for qualified business use
Please see PUB 946 for more information.
