first year 2019- 100% business use of vehicle bought vehicle $22,000 - took macrs depreciation of $4,400 or 20%.
2nd year - used 39.2% for business.
Does proseries recapture the depreciation automatically when the business use falls under 50%. I must report as income . difference in straightline versus macrs?
If I remember correctly, you need to manually do it (the bottom of page 2 on the "Enterable 4797"), but I'm not 100% sure of that.
Test it out and see if the program automatically fills out the bottom of page 2 of 4797. If it doesn't, you need to manually do it.
As a side note, you may want to double check that you elected OUT of Bonus for the vehicle in 2019.
I looked at 2019 proseries , I used light truck and It said I was not qualified for special bonus depreciation. I never took it anyway. I never opted out for special bonus depreciation.
so for 2020 I did recapture depeciation , I added to schedule C as other income manually.