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Level 3
posted Mar 8, 2021 8:47:58 PM

Expense or Depreciate a drone bought and sold in 2020

Bought a drone for business use in June 2020 and sold it in August 2020.  It wasn't a good fit for my business.  How should I account for this purchase and sale on my tax return?

0 5 1293
5 Replies
Expert Alumni
Mar 8, 2021 9:03:24 PM

I would capitalize it and then report as the sale of an asset.  It will result in a short term capital gain as opposed to ordinary income.

Level 3
Mar 8, 2021 9:20:22 PM

It was sold at a loss of about $500, why will it show as a capital gain?  

Expert Alumni
Mar 9, 2021 8:23:53 AM

If you sold it for less than what you paid for it, then it will be a capital loss.

 

The best way to report this would be to "capitalize it" (as @DavidD66 stated). Enter it in the Business Asset interview of TurboTax Self-Employed (or Home and Business) and indicate that you stopped using it in August 2020.  Any loss on the disposition would be a short-term (ordinary) loss.

Level 3
Mar 13, 2021 2:53:26 PM

Thank you for the information.  I am reviewing the errors on my federal return.   For this item On the Asset Entry Worksheet,  line H for Elect OUT of Special Depreciation Allowance is marked with a red X.  What does this mean and how do I correct it?

Expert Alumni
Mar 15, 2021 10:34:56 AM

Because you bought and sold the Asset in the same year, it does not qualify for the Special Depreciation so it automatically checked OPT OUT meaning you will not be deducting that Special Depreciation.  No need to correct that is the correct option.

 

Property placed in service and disposed of in the same year cannot be depreciated.  Remove from the depreciation schedule.  Use this linki for more information

Sales and Other Disposition of Assets

 

 

IRS Depreciation Basics