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Index of Publication 946 - How to Depreciate PropertyTOC
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A
Addition to property, Additions and Improvements
Adjusted basis, Adjusted Basis
Alternative Depreciation System (ADS):
Recovery periods, Recovery Periods Under ADS
Required use, Required use of ADS.
Amended return, Filing an Amended Return
Automobile, See: Passenger automobile
B
Business use of property, partial, Partial business or investment use.
Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction?
Business-use requirement, listed property, What Is the Business-Use Requirement?
C
Carryover of section 179 deduction, Carryover of disallowed deduction.
Casualty loss, effect of, Basis adjustment due to casualty loss.
Changing accounting method, Changing Your Accounting Method
Communication equipment, See: Listed property
Commuting, Commuting use.
Computer, See: Listed property
Containers, Containers.
Cooperative apartment, Cooperative apartments.
Copyright, Patents and copyrights.
See also: Section 197 intangibles
Correcting depreciation deductions, How Do You Correct Depreciation Deductions?
Cost basis, Cost as Basis
D
Declining balance:
Method, Declining Balance Method
Rates, Declining balance rate.
Deduction limit:
Automobile, Do the Passenger Automobile Limits Apply?
Section 179, How Much Can You Deduct?
Depreciation deduction:
Listed property, What Is the Business-Use Requirement?
Disposition:
Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends
General asset account property, Disposing of GAA Property
Section 179 deduction, If you sell, exchange, or otherwise dispose...
E
Election:
ADS, Electing ADS., Election of ADS.
Declining balance (150% DB) method, 150% election.
Exclusion from MACRS, Election To Exclude Property From MACRS
General asset account, Electing To Use a GAA
Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance?
Section 179 deduction, How Do You Elect the Deduction?
Straight line method, Straight line election.
Electric vehicle, Electric Vehicles
Employee:
Depreciation deduction, Can Employees Claim a Deduction?
How to claim depreciation, Employee.
Employee deduction, listed property, Can Employees Claim a Deduction?
Energy property, Energy property.
F
Figuring MACRS:
Using percentage tables, How Is the Depreciation Deduction Figured?
Without using percentage tables, Figuring the Deduction Without Using the Tables
G
General asset account:
Abusive transaction, Abusive transactions.
Disposing of property, Disposing of GAA Property
Grouping property in, Grouping Property
Nonrecognition transaction, Nonrecognition transactions.
General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS
Gift, See: Basis, other than cost
Glossary, Abstract fees:
I
Idle property, Idle Property
Income forecast method, Income Forecast Method
Incorrect depreciation deductions, How Do You Correct Depreciation Deductions?
Indian reservation:
Defined, Indian reservation.
Qualified infrastructure property, Qualified infrastructure property.
Qualified property, Qualified property.
Recovery periods for qualified property, Indian Reservation Property
Related person, Related person.
Inheritance, See: Basis, other than cost
Intangible property:
Depreciation method, Intangible Property, Income Forecast Method
Income forecast method, Income Forecast Method
Straight line method, Intangible Property
Inventory, Inventory.
Investment use of property, partial, Partial business or investment use.
L
Land:
Not depreciable, Land
Preparation costs, Land
Leased property, Leased property.
Life tenant, Life tenant.
See also: Term interests
Limit on deduction:
Automobile, Do the Passenger Automobile Limits Apply?
Section 179, How Much Can You Deduct?
Listed property:
5% owner, 5% owner.
Computer, Computers and Related Peripheral Equipment
Condition of employment, Condition of employment.
Defined, What Is Listed Property?
Employee deduction, Can Employees Claim a Deduction?
Employer convenience, Employer's convenience.
Improvements to, Improvements to listed property.
Leased, Lessee's Inclusion Amount
Passenger automobile, Passenger Automobiles
Qualified business use, Qualified Business Use
Recordkeeping,
Related person, Related persons.
Reporting on Form 4562, How Is Listed Property Information Reported?
M
Maximum deduction:
Electric vehicles, Electric Vehicles
Passenger automobiles, Maximum Depreciation Deduction
Trucks, Trucks and Vans
Vans, Trucks and Vans
Mobile home, See: Residential rental property
Modified ACRS (MACRS):
Addition or improvement, Additions and Improvements
Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies?
Conventions, Which Convention Applies?
Declining balance method, Declining Balance Method
Depreciation methods, Which Depreciation Method Applies?
Farm property, Depreciation Methods for Farm Property
Figuring, short tax year, Property Placed in Service in a Short Tax Year
General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies?
Percentage tables, Using the MACRS Percentage Tables
Property classes, Which Property Class Applies Under GDS?
Recovery periods, Which Recovery Period Applies?
Short tax year, Figuring the Deduction for a Short Tax Year
Straight line method, Straight Line Method
More information, See: Tax help
N
Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer
O
Ownership, incidents of, Incidents of ownership.
P
Partial business use, Partial business use.
Passenger automobile:
Defined, Passenger Automobiles
Electric vehicles, Electric Vehicles
Limit on, Do the Passenger Automobile Limits Apply?
Maximum depreciation deduction, Maximum Depreciation Deduction
Trucks, Trucks and Vans
Vans, Trucks and Vans
Patent, Patents and copyrights.
See also: Section 197 intangibles
Personal property, Personal property.
Phonographic equipment, See: Listed property
Photographic equipment, See: Listed property
Q
Qualified Gulf Opportunity Zone property:
Acquisition date test, Acquisition date test.
Excepted property, Excepted Property
Original use test, Original use test.
Placed in service date test, Placed in service date test.
Substantial use test, Substantial use test.
Qualified Gulf Opportunity Zone property, requirements for the special allowance, Specified Gulf Opportunity Zone Extension Property
Qualified property, special depreciation allowance, What Is Qualified Property?
R
Real property, Real property.
Recapture:
Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit.
General asset account, abusive transaction, Abusive transactions.
Listed property, Recapture of Excess Depreciation
MACRS depreciation, You can revoke an election to use a GAA only...
Section 179 deduction, When Must You Recapture the Deduction?
Special depreciation allowance, When Must You Recapture an Allowance?
Recordkeeping:
Listed property,
Section 179, You must keep records that show the specific...
Rent-to-own property, defined, Qualified rent-to-own property.
Rental home, See: Residential rental property
Rented property, improvements, Improvements to rented property.
Residential rental property, Residential rental property. This is any...
Retail motor fuels outlet, Retail motor fuels outlet.
Revoking:
ADS election, Electing ADS.
General asset account election, Revoking an election.
Section 179 election, Revoking an election.
S
Section 179 deduction:
Business use required, Partial business use.
Carryover, Carryover of disallowed deduction.
Dispositions, If you sell, exchange, or otherwise dispose...
Electing, How Do You Elect the Deduction?
Limits:
Business (taxable) income, Business Income Limit
Business-use, recapture, When Must You Recapture the Deduction?
Dollar, Dollar Limits
Enterprise zone business, Enterprise Zone Businesses
Partial business use, Partial business use.
Married filing separate returns, Married Individuals
Partnership rules, Partnerships and Partners
Property:
Eligible, Eligible Property
Excepted, Excepted Property
Purchase required, Property Acquired by Purchase
Recapture, When Must You Recapture the Deduction?
Recordkeeping, You must keep records that show the specific...
S corporation rules, S Corporations
Settlement fees, Settlement costs.
Short tax year:
Figuring depreciation, Property Placed in Service in a Short Tax Year
Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year
Special depreciation allowance:
Election not to claim, How Can You Elect Not To Claim an Allowance?
Qualified Gulf Opportunity Zone property, Specified Gulf Opportunity Zone Extension Property
Qualified property, What Is Qualified Property?
Recapture, When Must You Recapture an Allowance?
Straight line method:
Created intangibles, Certain created intangibles.
T
Tangible personal property, Tangible personal property.
Taxpayer Advocate, Taxpayer Advocate Service.
Trade-in of property, Trade-in of other property.
U
V
Video-recording equipment, See: Listed property
W
Worksheet:
Leased listed property, Inclusion amount worksheet.
MACRS, MACRS Worksheet
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