MACRS Depreciation Tables / MACRS
Depreciation Schedule
|
The focus of this site is real estate
business related tax deductions.
The schedules below are
applicable to these deductions.
MACRS 5-year property
(ex: computers, copies, calculators, typewriters, carpets, furniture,
appliances).
| |
Half-year
convention |
Mid-quarter
convention |
|
Year |
|
1st
Quarter |
2nd
Quarter |
3rd
Quarter |
4th
Quarter |
1
2
3
4
5
6 |
20.00%
32.00
19.20
11.52
11.52
5.76 |
35.00%
26.00
15.60
11.01
11.01
1.38 |
25.00%
30.00
18.00
11.37
11.37
4.26 |
15.00%
34.00
20.40
12.24
11.30
7.06 |
5.00%
38.00
22.80
13.68
10.94
9.58 |
MACRS 7-year property (ex: office furniture and fixtures
such as desks, fax machines, lamps, files, chairs).
| |
Half-year
convention |
Mid-quarter
convention |
|
Year |
|
1st
Quarter |
2nd
Quarter |
3rd
Quarter |
4th
Quarter |
1
2
3
4
5
6
7
8 |
14.29%
24.49
17.49
12.49
8.93
8.92
8.93
4.46 |
25.00%
21.43
15.31
10.93
8.75
8.74
8.75
1.09 |
17.85%
23.47
16.76
11.97
8.87
8.87
8.87
3.33 |
10.71%
25.51
18.22
13.02
9.30
8.85
8.86
5.53 |
3.57%
27.55
19.68
14.06
10.04
8.73
8.73
7.64 |
Residential Rental Property (27.5
Year)
|
Use the row for
the month of the taxable year placed in service |
| |
Year 1 |
Year 2 |
Year 3 |
Year 4 |
Year 5 |
Year 6 |
January
February
March
April
May
June
July
August
September
October
November
December |
3.485%
3.182
2.879
2.576
2.273
1.970
1.667
1.364
1.061
0.758
0.455
0.152 |
3.636%
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636 |
3.636%
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636 |
3.636%
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636 |
3.636%
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636 |
3.636%
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636
3.636 |
Nonresidential Real Property (39
years) - placed in service on or after May 13, 1993
Use the column for the month of taxable year placed in service
|
Year
1
2-39
40 |
1
2.461%
2.564
0.107 |
2
2.247
2.564
0.321 |
3
2.033
2.564
0.535 |
4
1.819
2.564
0.749 |
5
1.605
2.564
0.963 |
6
1.391
2.564
1.177 |
7
1.177
2.564
1.391 |
8
0.963
2.564
1.605 |
9
0.749
2.564
1.819 |
10
0.535
2.564
2.033 |
11
0.321
2.564
2.247 |
12
0.107
2.564
2.461 |
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