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Section 280F Recapture dialog
Show all expandable content
Use this window in the asset module to enter business use percentages so the application can calculate recapture under IRC section 280F. After you enter the percentages, verify that the recapture amounts transfer to Part V of Form 4797.
This window automatically opens when a prior-year asset's business use percentage, in the Vehicle/Listed tab, falls below 50 percent in the current year.
To open this window, open the Depreciation tab in the Asset Detail window and select Tasks, Section 280F Recapture. Note that this command is available only if the asset's business use percentage is less than 50 percent, and if the asset's current and prior depreciation have been calculated.
note
- This window is not available for aggregate assets.
- If section 179 expense was taken on this asset, it may be subject to recapture of section 179 expense. See Recapturing section 280F amounts for more information.
Fields and buttons
Prior years' business use percentages group box
Current year
This box displays the current-year business use percentage as entered in the asset's Vehicle/Listed tab. If desired, enter a new percentage in this box.
note
The application automatically updates the selected asset's information in the Vehicle/Listed tab if you change this percentage.
Last year
This box displays the previous year's business use percentage as entered in the asset's Prior Depreciation Comparison window. If desired, enter a new percentage in this box.
note
- This box defaults to 100 percent if information has not been entered in the Prior Depreciation Comparison window.
- The application automatically updates the asset's information in the Prior Depreciation Comparison window if you change this percentage.
Two years ago
This box displays the business use percentage from two years ago as entered in the asset's Prior Depreciation Comparison window. If desired, enter a new percentage in this box.
note
- This box is available only if the asset is at least two years old.
- This box defaults to 100 percent if information has not been entered in the Prior Depreciation Comparison window.
- The application automatically updates the Prior Depreciation Comparison window if you change this percentage.
Three years ago
This box displays the business use percentage from three years ago as entered in the asset's Prior Depreciation Comparison window. If desired, enter a new percentage in this box.
note
- This box is available only if the asset is at least three years old.
- This box defaults to 100 percent if information has not been entered in the Prior Depreciation Comparison window.
- The application automatically updates the Prior Depreciation Comparison window if you change this percentage.
Four years ago
This box displays the business use percentage from four years ago as entered in the asset's Prior Depreciation Comparison window. If desired, enter a new percentage in this box.
note
- This box is available only if the asset is at least four years old.
- This box defaults to 100 percent if information has not been entered in the Prior Depreciation Comparison window.
- The application automatically updates the Prior Depreciation Comparison window if you change this percentage.
Five years ago
This box displays the business use percentage from five years ago as entered in the asset's Prior Depreciation Comparison window. If desired, enter a new percentage in this box.
note
- This box is available only if the asset is at least five years old.
- This box defaults to 100 percent if information has not been entered in the Prior Depreciation Comparison window.
- The application automatically updates the Prior Depreciation Comparison window if you change this percentage.
Other fields and buttons
Section 280F deduction
This box displays the depreciation taken in prior years based on business use percentages of 50 percent or greater. You can't modify the information in this box.
Depreciation or recovery deduction
This box displays the amount of depreciation that should have been taken based on the percentages displayed in the Prior Years' Business Use Percentages group box on the left. If desired, enter a new amount in this box.
Recapture amount
This box displays the difference between the amount displayed in the
Section 280F deduction
box and the amount in the Depreciation or recovery deduction
box.note
If you change the amount in the
Depreciation or recovery deduction
box, the amount in this box is automatically updated.