how do I recapture the special depreciation allowance on an asset where use dropped under 50%

[TaxGuyBill]

Dropping below 50% business usage does NOT trigger you to recapture Bonus depreciation.

[skyanderson]

According to the message in ProSeries it does.  I get an error if I leave the Spl Dept amount in its field, and a pop up that it should be recaptured

[TaxGuyBill]

Can you give more details about this asset?  For example, is it Listed Property (such as a vehicle)?  Or one of those weird special "zones" (disasters, etc.) that have special rules?

And can you confirm it is the Special Depreciation, rather than Section 179?

[skyanderson]

It’s a vehicle, and yes, it’s special depreciation

[TaxGuyBill]

Then you are required to recapture any "accelerated" depreciation (which includes the Special Depreciation allowance.

Essentially, you need to recalculate things using the Straight-Line method (and no Special Depreciation Allowance) for all previous years, then enter that as a "recapture" on the bottom of the 4797 (I use the "enterable" Form 4797 to manually enter it).

https://www.irs.gov/publications/p946#en_US_2018_publink1000107689