jrze
Level 3

179 depreciation schedule- 5 tax years or 60 month?

Purchased a vehicle in Dec 2017 and claimed 179 depreciation on 2017 taxes.  Business use has always exceeded 50%.  The business has suffered due to Covid and business use will likely not stay above 50% for much longer.  Does the recapture period end at the end of 2021 (5 tax years- 2017-2021) or not until December of 2022-60 months)?