I have a 18 wheeler owner that bought a truck in 2019 for $35,000.00. He want to use the whole $35,000.00 as section 179 on his 2019 tax return. On his 2020 tax return he did not use the truck at all. He did not sell it. He does have another truck that he used in 2020. So, he used the truck that was purchased in 2019 for $35,000 less than 50%. How do I recapture the $35,000 section 179. What form do I put it on ? Do I recapture the whole amount of $35,000 on the 2020 tax return?