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Rev Proc 2019-13, SDA on Autos

Level 2

I have three autos on Form 1040 Schedule C that claimed bonus depreciation last year. The calculated current year depreciation expense is zero for all three cars. Is there a box that has to be checked to elect the safe harbor under Rev Proc 2019-13? 

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1 Comment 1
Level 15

No box to check.

What was the business percentage last year?

What is the business percentage this year?

Was the vehicle under 6000 pounds?

Was ANY Section 179 claimed?