$443 for year 2 is also wrong. MACRS does not work as you posted. For a 5- year asset subject to the half-year convention double declining balance is used for year 1 (in year 1 you only get 1/2 year's depreciation which is made up in year 6) through 3. In year 4, the depreciation switches to straight-line over the remaining life of 2.5 years.
see table A-1 in IRS pub 946
https://www.irs.gov/forms-pubs/about-publication-946
I'm guessing that the appliances cost you around $11075
80% SDA would be 8860, leaving you with a depreciable basis of 2215
1st year, the regular depreciation on that 2215 would be 20% or 443
2nd year, the depreciation would be 40% of the remaining basis of 1772 =709 or 32% of the 2215
3rd year, 40% of remaining basis of 1063 = 425 or 19.2% of the 2215
4th year switch to straight line with life od 2.5 years on remaining basis of 638= 255 or 11.52% of the 2215
5th year same deprecistion as year 4 = 255
6th year 1/2 of year 5 or 128. 5.76% of the 2215
let's check
sda 8860
year 1 443
year 2 709
year 3 425
year 4 255
year 5 255
year 6 125
total 11075
work around - for prior depreciation, enter the 443
in the final review, the fact that special depreciation was left blank should be pointed out as needing review.
click on check entries, which should take you to the asset page
now you can enter the special depreciation taken in 2023. it will be the same for regular tax and AMT tax
line 10 will be 443 line 11 should be the correct amount 709 if my example is correct.
