I'm having a similar issue. I inherited a client who placed a new car in service last year. They took the special depreciation of $10,190 plus an additional $3,368 of special allowance. Cost is $26,632 and when I enter these with method 54 nothing appears on form 4562. When I look at the Depreciation Schedule I can see a current year amount of $2,697. What am I doing wrong?