It depends. Usually if you have an item that has been expensed through Section 179, then, in the year that business use falls below 50%, or is disposed, you have Section 179 recapture. If the asset has been carrying forward, and you need to report it as being disposed of, then review the asset and report that you sold or disposed the asset. This will lead you through the section of the interview so that Section 179 recapture is calculated if there is any to claim.
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