Business & farm

on your TurboTax k-1 use the dropdown to get to code M for line 20 which is for section 179 recapture. 

Code M. Recapture of section 179 deduction. The partnership will report your share of any recapture of the section 179 expense deduction if business use of any property for which the section 179 expense deduction was passed through to partners dropped to 50% or less. If this occurs, the partnership must provide the following information.

Your share of the depreciation allowed or allowable (not including the section 179 expense deduction).

Your share of the section 179 expense deduction (if any) passed through for the property and the partnership’s tax year(s) in which the amount was passed through. Reduce this amount by the portion, if any, of your unused (carryover) section 179 expense deduction for this property.