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@abctax55 wrote:

Doing so means that IF the business use drops below 50% in future years, recapture isn't required.

I'm surprised PS doesn't default to bonus.  An election is necessary if opting out of bonus depreciation.

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Unfortunately, it is Listed Property, so recapture will happen even with Bonus.

ProSeries requires you to indicate if it is eligible for bonus, and when you check that, it does default to Bonus (unless you check the box to elect out).  But some states treat §179 better.  I think he is working on 2022, but starting in 2023, Bonus starts dropping (80% for 2023).