179 recapture is only required if business use of the property falls to 50% or less during the MACRS recovery period. for example, MACRS property with a normal depreciable life of 5 years will be fully depreciated in the 6th year of service.
the recapture amount is computed as follows:
1) The amount of 179 originally deducted
20 less: the MACRS depreciation from the year the property was placed into service through the current year that would have been allowed on the portion of the asset for which the 179deduction was claimed
1)
