Bonus Depreciation Calculator
Estimate the special depreciation allowance after reducing basis for nonbusiness use and any Section 179 deduction taken first.
Bonus depreciation
$100,000Basis after Section 179
$100,000Remaining MACRS basis
$0The 100% special allowance depends on when the property was acquired, not when it was placed in service: OBBBA restored 100% for qualified property acquired after 19 January 2025. Property acquired before 20 January 2025 stays on the pre-OBBBA §168(k)(6)(A) phase-down for whatever year it is placed in service — 40.0% for 2025, 20.0% for 2026, and none from 2027. Property with a long production period and certain aircraft run one year behind that ladder under §168(k)(6)(B) and are not modeled here.
What this tool covers
Calculation scope
- Uses the placed-in-service date for the 2025 statutory cutoff.
- Reduces business basis by Section 179 before applying bonus.
- Shows the remaining basis available for regular MACRS.
Frequently asked questions
Does used property qualify for bonus depreciation?
Qualified used property can qualify when the acquisition meets the related-party and prior-use restrictions in section 168(k). Eligibility depends on the asset and transaction facts.
Is bonus depreciation automatic?
The special allowance generally applies to qualified property unless the taxpayer makes a timely election out for a class of property.
Does every state follow federal bonus depreciation?
No. State conformity varies. This calculator is federal only and does not estimate state additions or different state recovery schedules.
Sources
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