I came across this conflict in IRS publications regarding the listed property. I started driving for Uber with my car last year and I want to claim depreciation. According to form 4562 instructions page 2: " Listed property does not include: 1. ... 2. ... 3. An ambulance, hearse, or vehicle used for transporting persons or property for compensation or hire; " So, my car should not be treated as a listed property. However, on Pub 946, page 52, 'Other Property Used for Transportation
Although vehicles used to transport persons or property for pay or hire and vehicles rated at more than the 6,000-pound threshold are not passenger automobiles, they are still “other property used for transportation” and are subject to the special rules for listed property'.
So, eventually, is the car a listed property or not?
ps. the car was used by myself before, so I guess I cannot claim section 179.
