Context: Vehicle purchased and first use in 2023 for 100% business use. Cost is $50,400, and $56,000 with sales tax. It's a Tesla that qualifies for $7,500 EV credit.
Apparently, in 2023 if I use the bonus deprecation that will prevent me from being able to depreciate the car using MACRS years 2-5 until the recovery period?
The IRS had a safe harbor that fixes that and introduces a way to use MACRS for year 2 - 5: https://www.irs.gov/pub/irs-drop/rp-19-13.pdf
HOWEVER, here is the IRS release saying that safe harbor ends in 2022: https://www.irs.gov/newsroom/irs-provides-a-safe-harbor-method-of-accounting-for-passenger-automobil...
So now I'm confused. At first I thought I can get bonus deprivation year 1 (limit of $20,200) and then apply MACRS year 2 - 5.
