Sec 179 Carryforward-Reg should not be entered, because this rental property is not a commercial property.
Most likely, the asset is classified as residential rental real estate, which would be correct for property improvements to the structure. The MACRS classification of "Residential Rental Real Estate" does not qualify for either SEC179 deduction or the Special Depreciation Allowance for accelerated depreciation. This would be allowed if the property was classified as Commercial Rental Real Estate (which is depreciated over 39 years, instead of 27.5 years). But your property is not commercial rental property at all.
