I must not have been clear in my explanation.

The TP purchased the vehicle for his only business in 2024 and deducted the maximum sec. 179 and bonus depreciation for $20,400. The vehicle cost was $25,000 and business use in 2024 was 100%.

The TP bought another Schedule C business 1/1/25 and began using that vehicle exclusively for the new business. I am not trying to take additional sec. 179 or bonus depreciation for that vehicle for the new business. I am treating it as a transfer from business 1 to business 2.

I am carrying forward the cost and sec. 179/bonus depreciation amounts from 2024 to the vehicle worksheet for the new business. The business use decreased from 100% in 2024 to 53.56% in 2025.

Since business use has dropped to 53.56% for that vehicle in 2025, it appears that the TP will report depreciation recapture on F 4797.

There is no calculation detail for the amount showing on the vehicle worksheet line 33 Depreciation and Sec. 179 limit for automobiles. I'm guessing that PS calculated the maximum allowed deduction based on the 53.56% business use. The limit amount on line 33 is $10,605. Do I report $9,795 depreciation recapture on F 4797 based on the $20,400 2024 sec. 179/bonus depreciation less the $10,605 limit shown on line 33 of the worksheet?

The instructions for line 33 say it is for information purposes. However, I am getting messages that say depreciation recapture will have to be reported. 

Hopefully, this helps clarify my question.

Thank you.