I personally purchased a new vehicle in October 2019 and used it 100% for business purposes since I use my spouse's vehicle for personal use. My S Corporation reimbursed me for $18,100 of the cost since that is 100% of the Special Depreciation Allowance for 2019. If business use of my vehicle drops below 100%, but stays above 50% in future years, will I have to repay any portion of the reimbursement I received in 2019?
