Reference table
MACRS depreciation tables
The IRS percentage tables for the General Depreciation System, from Publication 946. To run them on an asset, use the MACRS calculator.
Which table to use
| Property | Convention | Table |
|---|---|---|
| 3-, 5-, 7-, 10-, 15- and 20-year property | Half-year | A-1 |
| 3- to 20-year property, mid-quarter convention required | Mid-quarter, by quarter placed in service | A-2, A-3, A-4, A-5 |
| Residential rental property (27.5 years) | Mid-month | A-6 |
| Nonresidential real property (39 years) | Mid-month | A-7a |
Publication 946 has further tables for the alternative depreciation system (ADS), other methods and property placed in service in earlier years.
Table A-1 Half-year convention
3-, 5-, 7- and 10-year: 200% declining balance. 15- and 20-year: 150% declining balance. Rates in percent of basis; the switch to straight-line is built in.
| Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year |
|---|---|---|---|---|---|---|
| 1 | 33.33 | 20.00 | 14.29 | 10.00 | 5.00 | 3.750 |
| 2 | 44.45 | 32.00 | 24.49 | 18.00 | 9.50 | 7.219 |
| 3 | 14.81 | 19.20 | 17.49 | 14.40 | 8.55 | 6.677 |
| 4 | 7.41 | 11.52 | 12.49 | 11.52 | 7.70 | 6.177 |
| 5 | 11.52 | 8.93 | 9.22 | 6.93 | 5.713 | |
| 6 | 5.76 | 8.92 | 7.37 | 6.23 | 5.285 | |
| 7 | 8.93 | 6.55 | 5.90 | 4.888 | ||
| 8 | 4.46 | 6.55 | 5.90 | 4.522 | ||
| 9 | 6.56 | 5.91 | 4.462 | |||
| 10 | 6.55 | 5.90 | 4.461 | |||
| 11 | 3.28 | 5.91 | 4.462 | |||
| 12 | 5.90 | 4.461 | ||||
| 13 | 5.91 | 4.462 | ||||
| 14 | 5.90 | 4.461 | ||||
| 15 | 5.91 | 4.462 | ||||
| 16 | 2.95 | 4.461 | ||||
| 17 | 4.462 | |||||
| 18 | 4.461 | |||||
| 19 | 4.462 | |||||
| 20 | 4.461 | |||||
| 21 | 2.231 | |||||
| Total | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.000 |
Table A-2 Mid-quarter convention, placed in service in the first quarter
3-, 5-, 7- and 10-year: 200% declining balance. 15- and 20-year: 150% declining balance. Rates in percent of basis; the switch to straight-line is built in.
| Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year |
|---|---|---|---|---|---|---|
| 1 | 58.33 | 35.00 | 25.00 | 17.50 | 8.75 | 6.563 |
| 2 | 27.78 | 26.00 | 21.43 | 16.50 | 9.13 | 7.000 |
| 3 | 12.35 | 15.60 | 15.31 | 13.20 | 8.21 | 6.482 |
| 4 | 1.54 | 11.01 | 10.93 | 10.56 | 7.39 | 5.996 |
| 5 | 11.01 | 8.75 | 8.45 | 6.65 | 5.546 | |
| 6 | 1.38 | 8.74 | 6.76 | 5.99 | 5.130 | |
| 7 | 8.75 | 6.55 | 5.90 | 4.746 | ||
| 8 | 1.09 | 6.55 | 5.91 | 4.459 | ||
| 9 | 6.56 | 5.90 | 4.459 | |||
| 10 | 6.55 | 5.91 | 4.459 | |||
| 11 | 0.82 | 5.90 | 4.459 | |||
| 12 | 5.91 | 4.460 | ||||
| 13 | 5.90 | 4.459 | ||||
| 14 | 5.91 | 4.460 | ||||
| 15 | 5.90 | 4.459 | ||||
| 16 | 0.74 | 4.460 | ||||
| 17 | 4.459 | |||||
| 18 | 4.460 | |||||
| 19 | 4.459 | |||||
| 20 | 4.460 | |||||
| 21 | 0.565 | |||||
| Total | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.000 |
Table A-3 Mid-quarter convention, second quarter
3-, 5-, 7- and 10-year: 200% declining balance. 15- and 20-year: 150% declining balance. Rates in percent of basis; the switch to straight-line is built in.
| Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year |
|---|---|---|---|---|---|---|
| 1 | 41.67 | 25.00 | 17.85 | 12.50 | 6.25 | 4.688 |
| 2 | 38.89 | 30.00 | 23.47 | 17.50 | 9.38 | 7.148 |
| 3 | 14.14 | 18.00 | 16.76 | 14.00 | 8.44 | 6.612 |
| 4 | 5.30 | 11.37 | 11.97 | 11.20 | 7.59 | 6.116 |
| 5 | 11.37 | 8.87 | 8.96 | 6.83 | 5.658 | |
| 6 | 4.26 | 8.87 | 7.17 | 6.15 | 5.233 | |
| 7 | 8.87 | 6.55 | 5.91 | 4.841 | ||
| 8 | 3.34 | 6.55 | 5.90 | 4.478 | ||
| 9 | 6.56 | 5.91 | 4.463 | |||
| 10 | 6.55 | 5.90 | 4.463 | |||
| 11 | 2.46 | 5.91 | 4.463 | |||
| 12 | 5.90 | 4.463 | ||||
| 13 | 5.91 | 4.463 | ||||
| 14 | 5.90 | 4.463 | ||||
| 15 | 5.91 | 4.462 | ||||
| 16 | 2.21 | 4.463 | ||||
| 17 | 4.462 | |||||
| 18 | 4.463 | |||||
| 19 | 4.462 | |||||
| 20 | 4.463 | |||||
| 21 | 1.673 | |||||
| Total | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.000 |
Table A-4 Mid-quarter convention, third quarter
3-, 5-, 7- and 10-year: 200% declining balance. 15- and 20-year: 150% declining balance. Rates in percent of basis; the switch to straight-line is built in.
| Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year |
|---|---|---|---|---|---|---|
| 1 | 25.00 | 15.00 | 10.71 | 7.50 | 3.75 | 2.813 |
| 2 | 50.00 | 34.00 | 25.51 | 18.50 | 9.63 | 7.289 |
| 3 | 16.67 | 20.40 | 18.22 | 14.80 | 8.66 | 6.742 |
| 4 | 8.33 | 12.24 | 13.02 | 11.84 | 7.80 | 6.237 |
| 5 | 11.30 | 9.30 | 9.47 | 7.02 | 5.769 | |
| 6 | 7.06 | 8.85 | 7.58 | 6.31 | 5.336 | |
| 7 | 8.86 | 6.55 | 5.90 | 4.936 | ||
| 8 | 5.53 | 6.55 | 5.90 | 4.566 | ||
| 9 | 6.56 | 5.91 | 4.460 | |||
| 10 | 6.55 | 5.90 | 4.460 | |||
| 11 | 4.10 | 5.91 | 4.460 | |||
| 12 | 5.90 | 4.460 | ||||
| 13 | 5.91 | 4.461 | ||||
| 14 | 5.90 | 4.460 | ||||
| 15 | 5.91 | 4.461 | ||||
| 16 | 3.69 | 4.460 | ||||
| 17 | 4.461 | |||||
| 18 | 4.460 | |||||
| 19 | 4.461 | |||||
| 20 | 4.460 | |||||
| 21 | 2.788 | |||||
| Total | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.000 |
Table A-5 Mid-quarter convention, fourth quarter
3-, 5-, 7- and 10-year: 200% declining balance. 15- and 20-year: 150% declining balance. Rates in percent of basis; the switch to straight-line is built in.
| Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year |
|---|---|---|---|---|---|---|
| 1 | 8.33 | 5.00 | 3.57 | 2.50 | 1.25 | 0.938 |
| 2 | 61.11 | 38.00 | 27.55 | 19.50 | 9.88 | 7.430 |
| 3 | 20.37 | 22.80 | 19.68 | 15.60 | 8.89 | 6.872 |
| 4 | 10.19 | 13.68 | 14.06 | 12.48 | 8.00 | 6.357 |
| 5 | 10.94 | 10.04 | 9.98 | 7.20 | 5.880 | |
| 6 | 9.58 | 8.73 | 7.99 | 6.48 | 5.439 | |
| 7 | 8.73 | 6.55 | 5.90 | 5.031 | ||
| 8 | 7.64 | 6.55 | 5.90 | 4.654 | ||
| 9 | 6.56 | 5.90 | 4.458 | |||
| 10 | 6.55 | 5.91 | 4.458 | |||
| 11 | 5.74 | 5.90 | 4.458 | |||
| 12 | 5.91 | 4.458 | ||||
| 13 | 5.90 | 4.458 | ||||
| 14 | 5.91 | 4.458 | ||||
| 15 | 5.90 | 4.458 | ||||
| 16 | 5.17 | 4.458 | ||||
| 17 | 4.458 | |||||
| 18 | 4.459 | |||||
| 19 | 4.458 | |||||
| 20 | 4.459 | |||||
| 21 | 3.901 | |||||
| Total | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.000 |
Table A-6 Residential rental property, 27.5 years
Straight-line, mid-month convention. Columns are the month the property was placed in service.
| Year | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 3.485 | 3.182 | 2.879 | 2.576 | 2.273 | 1.970 | 1.667 | 1.364 | 1.061 | 0.758 | 0.455 | 0.152 |
| 2 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 3 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 4 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 5 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 6 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 7 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 8 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 9 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 10 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 11 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 12 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 13 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 14 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 15 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 16 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 17 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 18 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 19 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 20 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 21 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 22 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 23 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 24 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 25 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 26 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 27 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 | 3.637 |
| 28 | 1.970 | 2.273 | 2.576 | 2.879 | 3.182 | 3.485 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 | 3.636 |
| 29 | 0.152 | 0.455 | 0.758 | 1.061 | 1.364 | 1.667 |
Table A-7a Nonresidential real property, 39 years
Straight-line, mid-month convention. Columns are the month the property was placed in service.
| Year | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2.461 | 2.247 | 2.033 | 1.819 | 1.605 | 1.391 | 1.177 | 0.963 | 0.749 | 0.535 | 0.321 | 0.107 |
| 2 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 3 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 4 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 5 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 6 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 7 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 8 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 9 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 10 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 11 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 12 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 13 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 14 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 15 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 16 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 17 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 18 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 19 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 20 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 21 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 22 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 23 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 24 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 25 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 26 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 27 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 28 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 29 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 30 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 31 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 32 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 33 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 34 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 35 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 36 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 37 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 38 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 39 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 | 2.564 |
| 40 | 0.107 | 0.321 | 0.535 | 0.749 | 0.963 | 1.177 | 1.391 | 1.605 | 1.819 | 2.033 | 2.247 | 2.461 |
Property classes, with IRS examples
- 3-year: tractor units for over-the-road use; race horses over 2 years old when placed in service; other horses over 12.
- 5-year: automobiles and light general purpose trucks; typewriters, calculators, copiers and duplicating equipment; qualified technological equipment.
- 7-year: office furniture and fixtures such as desks, files and safes; property with no class life that isn’t assigned to another class.
- 10-year: vessels, barges, tugs and similar water transportation equipment; single-purpose agricultural or horticultural structures; trees or vines bearing fruits or nuts.
- 15-year: improvements made directly to land, such as shrubbery, fences, roads, sidewalks and bridges; retail motor fuels outlets; qualified improvement property placed in service after 2017.
- 20-year: farm buildings other than single-purpose agricultural or horticultural structures; municipal sewers not classified as 25-year property.
- 27.5-year residential rental property: a building where 80% or more of gross rental income for the tax year is from dwelling units.
- 39-year nonresidential real property: section 1250 property such as an office building, store or warehouse that is neither residential rental property nor property with a class life of less than 27.5 years.
From Publication 946, chapter 4, and the Form 4562 instructions. The publication lists more property in each class.
MACRS tables: questions
- How do I use a MACRS table?
- Find the table for your convention, then the column for the property's recovery period. Multiply the property's unadjusted basis by the percentage for each year. For $10,000 of 5-year property under the half-year convention (Table A-1), year 1 is 20.00%, or $2,000, and year 2 is 32.00%, or $3,200.
- Which convention applies: half-year or mid-quarter?
- Half-year is the default for property other than buildings. Publication 946 requires the mid-quarter convention when the depreciable bases of property placed in service in the last three months of the tax year are more than 40% of the total for the year; then each item uses the table for the quarter it was placed in service.
- Why do the tables run one year past the recovery period?
- The convention gives only part of a year's depreciation in the first year, so the rest falls into an extra year at the end. 5-year property under the half-year convention is depreciated over six tax years.
- Do the percentages apply to the basis after section 179 and bonus depreciation?
- Yes. Under the Form 4562 instructions, the basis for depreciation is reduced by any section 179 deduction and any special depreciation allowance, and the table percentages apply to what's left.
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Sources
Official documents read on October 29, 2026. Vendor facts are sourced on each listing.