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Does Bonus Depreciation Have to Be Recaptured?

James H. Sterling • • 6 min read
Does Bonus Depreciation Have to Be Recaptured?
★ Key Takeaways

If the Business Use Percentage of a Property Falls Below 50%, Deductions Claimed Under Section 179 Must Be Recaptured (More on That Below) as Ordinary Income, Whereas Those Claimed as Bonus Depreciation Don't Have to Be Recaptured Until the Property Is Sold.

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Direct Answer • Key Takeaway

If the Business Use Percentage of a Property Falls Below 50%, Deductions Claimed Under Section 179 Must Be Recaptured (More on That Below) as Ordinary Income, Whereas Those Claimed as Bonus Depreciation Don't Have to Be Recaptured Until the Property Is Sold.

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James H. Sterling
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James H. Sterling

James Sterling reports on renewable energy developments, climate policy, ecological conservation, and green tech innovations around the globe.