Deductions & credits
If you are adding an Asset that was not transferred over from a prior TurboTax return, and you know the amount of Special Depreciation Allowance you previously claimed (would be on Form 4562 for first year of service), you could enter the Asset with the original Cost Basis, original date placed in service, and enter the amount of Bonus Depreciation taken as a 179 Deduction.
TurboTax then calculates additional depreciation (based on date of service and balance of Cost after 179 amount) and gives an amount for current year depreciation. Form 4562 for 2022 will then show the correct Cost Basis for continuing depreciation.
There is no specific place to enter prior year Special Depreciation Allowance taken. Your Asset Summary will only show 'Special Depreciation' for an asset placed in service in the current year. However, the 179 Deduction amount will account for the amount of bonus depreciation taken previously.
Here's more info on Depreciation of Business Assets.
