The total section 179 amount should be entered on line 33(a), or $4,900.
- Vehicles are generally treated as 5-year property under MACRS for business, allowing depreciation over 6 years due to the half-year convention (20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%).
- Half-year convention assumes you purchased the vehicle before October, 2024 (before the last quarter).
The recomputed depreciation will be the following converted from the regular method to the straight line method due to the reduction of 51% or less business use:
- 2024 = $4,900 x 10% = $490
- 2025 = $4,900 x business use percentage x 20% = $ | Combined Total = $____ this will be the amount on line 34(a)
The business use percentage is business miles divided by total miles on the vehicle. Line 35a will be the difference.
@timothybpayne
[Edited: 03/02/2026 | 3:57 PM PST]
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