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@Zack2 wrote:

Do you have the IRC code or other source that says that you can't claim depreciation for 5 years after taking the section 179 deduction? I'm having trouble finding anything other than this post saying that.

Thank you!

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§280F(a)(1)(B)(i).  In a nutshell, that says any depreciation that is not allowed due to the Luxury Limits is not usable until after the Recovery Period.

Because 100% Bonus depreciation tries to claim all of the depreciation but gets limited due to the Luxury Limits, then everything else is suspended until after the Recovery Period.

Because of that weird thing, the IRS created a special work-around because of the 100% Bonus depreciation.  But the IRS says that work-around does NOT apply if both Section 179 and Bonus are used.