MACRS Depreciation Tables

MACRS Depreciation Tables / MACRS Depreciation Schedule

MACRS 5-year property

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

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)
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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