Depreciation

skip navigation

Search Help
Navigation Help

Topic Index

A	B	C	D	E	F	G	H	I
J	K	L	M	N	O	P	Q	R
S	T	U	V	W	X	Y	Z	#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website


Forms and Instructions

Relevant Forms

Form 4562 Depreciation and Amortization (Including Information on Listed Property)
Instructions for Form 4562, Depreciation and Amortization

Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method


Publications

Related Publications

Publication 534 Depreciating Property Placed In Service Before 1987

PDF version of this Publication

Topic Screen for this Publication

Publication 946 How to Depreciate Property

PDF version of this Publication

Topic Screen for this Publication

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Rental Expenses

Depreciation. You can begin to depreciate rental property when it is ready and available for rent. See Placed-in-Service...

Publication 17 - Your Federal Income Tax (For Individuals) - Depreciation

Depreciation. You recover the cost of income-producing property through yearly tax deductions. You do this...

Publication 225 - Farmer's Tax Guide - Farm Business Expenses

Depreciation. If property you acquire to use in your farm business is expected to last more than one year,...

Publication 225 - Farmer's Tax Guide - Depreciation, Depletion, and Amortization

When Does Depreciation Begin and End? You begin to depreciate your property when you place it in service for...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

Which Recovery Period Applies? The recovery period of property is the number of years over which you recover...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

Which Convention Applies? Under MACRS, averaging conventions establish when the recovery period begins and...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

How Is the Depreciation Deduction Figured? To figure your depreciation deduction under MACRS, you first determine...

Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS

Which Property Class Applies Under GDS? The following is a list of the nine property classes under GDS. See...

Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Depreciation

Depreciation. If property you acquire to use in your business is expected to last more than 1 year, you generally...

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Depreciation of Rental Property

When Does Depreciation Begin and End? You begin to depreciate your rental property when you place it in service...

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Cooperatives

Depreciation. You will be depreciating your stock in the corporation rather than the apartment itself. Figure...

Publication 551 - Basis of Assets - Adjusted Basis

Depreciation. Decrease the basis of property by the depreciation you deducted, or could have deducted, on...

Publication 583 - Starting a Business and Keeping Records - Business Expenses

Depreciation. If property you acquire to use in your business has a useful life that extends substantially...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Depreciating Your Home

Figuring the Depreciation Deduction for the Current Year. If you began using your home for business before...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Sale or Exchange of Your Home

Depreciation. If you were entitled to deduct depreciation on the part of your home used for business, you...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Business Furniture and Equipment

Depreciation. Use Parts II and III of Form 4562 to claim your deduction for depreciation on property placed...

Frequently Asked Questions

FAQ - Sale or Trade of Business, Depreciation, Rentals

Can the entire acquisition cost of a computer that I purchased for my business be deducted as a business expense...

FAQ - Small Business, Self-Employed, Other Business

If you lease-purchase a piece of equipment, like a forklift or truck, do you deduct the lease payments or do...

Related Topic Links

Apartment Building

Assessment for Depreciable Property

Basis for Depreciation

Basis of Depreciable Property

Bonus Depreciation

Business Furniture and Equipment

Business-use Requirement

Claiming the Correct Amount of Depreciation

Condominiums and Cooperatives

Deducting Vs. Capitalizing Costs

Depreciating Permanent Improvements

Depreciation after May 6, 1997

Depreciation and Depletion

Depreciation Figured Without the Tables

Depreciation of Rental Property

Depreciation of Your Home

Depreciation on Computers

Depreciation on Home Computer

Depreciation Recapture

Depreciation Worksheet

Depreciation, Allowance

Depreciation, Correcting Deduction

Depreciation, Depletion, and Amortization

Depreciation, Limit

Depreciation, MACRS

Depreciation, Method

Depreciation, Overview

Depreciation, Section 179 Deduction

Depreciation, System

General Asset Account (GAA)

How Do You Treat Repairs and Improvements?

Listed Property

MACRS Depreciation Under ADS

MACRS Depreciation under Regular Depreciation System (GDS)

Maximum Special Allowance

Placed-in-service Date

Replacement Cost New or Reproduction Cost Minus Observed Depreciation

Retired from Service

Sale of Depreciable Property

What Property Can be Depreciated?

What Property Cannot be Depreciated?

What Rental Property Can be Depreciated?

What Rental Property Cannot be Depreciated?

Your Depreciation Deduction