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Returning Member
posted Feb 8, 2022 9:10:50 AM

Where is the calculation for the depreciation deduction recapture, for the sale of a rental property? I input all that information. what is a Sectio 179 recapture?

I input the depreciation amount under the sales section, but I'm not sure if it is including it in the tax owed.  It talks about a section 179 recapture, but does not explain what that is, which I think is differnt.

0 3 355
3 Replies
Expert Alumni
Feb 8, 2022 9:38:33 AM

In general, for recapture of depreciation for a rental, you have to pay tax on the amount of depreciation you have taken on the building. 

 

A Section 179 recapture would mean that you took the entire amount of value in the very first year of an asset, instead of a portion over 5/7 years, according to the asset type. If you take the entire amount at once and do not hold on to it as a business asset over its entire useful life, you have to pay back the portion that you were not entitled to.

Returning Member
Feb 8, 2022 9:50:22 AM

Ok thanks.  I think it is a section1250.  but where in Turbo tax can I find where it is calculating the recapture tax?

Expert Alumni
Feb 8, 2022 6:38:35 PM

Form 4797 will show depreciation recapture. Page 2 shows information for Section 1250 property.

 

Section 1250 property defined. This includes all real property that is subject to an allowance for depreciation and that is not and never has been section 1245 property. It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. A fee simple interest in land is not included because it is not depreciable. If your section 1250 property becomes section 1245 property because you change its use, you can never again treat it as section 1250 property.

 

For more info: Publication 544 (2020), Sales and Other Dispositions of Assets