Business & farm

there is no 179 recapture because you have owned and used it for its entire depreciable life,  so if you took 179 on 90% of the cost your tax basis in it is $0 so 90% of the sales price would be taxable income the other 10% of the sales price would not be reported because that represents your personal portion. in the disposition section for the vehicle enter 90% of the sales price