If the assets were "placed in service" in 2020, then depreciation starts in 2020.  It isn't an option.

If the taxpayer wants to MINIMIZE depreciation, elect out of Bonus depreciation (assuming it qualifies) and maybe change the depreciation to Straight-Line rather than accelerated depreciation.

In the event there is NO earned income on the tax return, using Section 179 would push it all to next year (if the asset qualifies for 179).

the client dont want (sic)

The client's "wants" are not relevant.

Depreciation starts the later of date purchased or date placed in service.  Did the client pay for an asset on Dec 31 AND start using it Dec 31?      

Yes, he bought a car in 12/31/20 and in service at 12/31/20, may we can push depreciation in 2021?

In service in 2020 = depreciation starts 2020.     try @TaxGuyBill  suggestions to minimize depreciation in 2020.

I'm curious as to why don't they want depreciation in 2020? 

Saving for next year 🙂

Thank you all of you

👎

@Ferita 

What part of "you don't get to SAVE it for next year" do you not understand?