Calculations for bonus depreciation qualified assets

Automatic calculation as qualified assets

30% bonus for assets placed in service between 9/11/01 and 5/5/03
50% bonus for assets placed in service between 5/6/03 and 12/31/04
50% bonus for assets placed in service between 8/28/05 and 12/31/07 and marked as located in the GO Zone
50% bonus for assets placed in service between 1/1/08 and 9/8/10
100% bonus for assets placed in service between 9/9/10 and 12/31/11
50% bonus for assets placed in service between 1/1/12 and 9/27/17
100% bonus for assets placed in service between 9/28/17 and 12/31/22
30% bonus for assets placed in service after 12/31/07 for disasters declared after 12/31/07 and occurring before 1/1/10 and marked as located in a Disaster Area

Depreciated over 20 years or less using any MACRS method (except MACRS 150% ADS Life or MACRS SL).
Amortized with
167 - Computer software
selected in the
Amortization section
in the asset's Other tab.

Forced calculation as qualified JCWA, JGTRRA, ESA, Recovery Act, SBJA, and TRA assets

Assets depreciating using any MACRS method (except MACRS 150% ADS Life or MACRS SL ADS Life) and with any of the following selections selected in the
GO Zone/168(k) (force)
field in the asset's Other tab.
Leasehold improvements (168(k))
Water utility property (168(k))
NYLZ nonres real & res rental
Cellulosic biofuel plant property (QCBPP)
Improvement property (168(k))
MACRS 20-yr or less recovery period (168(k))
: Use this force code for property acquired before 9/11/01, but placed in service between 9/11/01 and 12/31/05 or 1/1/08 and 12/31/14. (In some cases, the date placed in service may extend to 12/31/06. See section 168(k) and section 1400L for further guidance.)
Assets with
Computer software 167 (168(k))
selected in the
GO Zone/168(k) (force)
field (in the asset's Other tab) that depreciate using one of the following methods:
MACRS (except MACRS SL ADS Life and MACRS 150% ADS Life)
Straight Line
Amortization
Custom
Assets with
Force to qualify - 30% (JGTRRA)
selected in the
GO Zone/168(k) (force)
field (in the asset's Other tab) that depreciate using any method will calculate the bonus at 30%.
Assets with
Force to qualify - 40% (168(k))
selected in the
GO Zone/168(k) (force)
field (in the asset's Other tab) that are placed in service as of 1/1/18 or later and depreciate using any method will calculate the bonus at 40%.
Assets with
Force to qualify - 50% (168(k))
selected in the
GO Zone/168(k) (force)
field (in the asset's Other tab) that depreciate using any method will calculate the bonus at 50%.
Assets with
Force to qualify - 100% (168(k))
selected in the
GO Zone/168(k) (force)
field (in the asset's Other tab) that depreciate using any method will calculate the bonus at 100%.

Forced calculation as qualified GO Zone assets

Assets depreciating using any MACRS method (except MACRS 150% ADS Life or MACRS SL ADS Life) and with any of the following selections chosen in the
GO Zone/168(k) (force)
field in the asset's Other tab.
GO Zone leasehold improvements
GO Zone nonres real & res rental
GO Zone extension property
Assets with
Force to qualify 50% & 179 (GO Zone)
selected in the
GO Zone/168(k) (force)
field (in the asset's Other tab) that depreciate using any method will calculate the bonus at 50%.

Forced calculation as qualified Disaster Area assets

Assets depreciating using any MACRS method (except MACRS 150% ADS Life or MACRS SL ADS Life) and with any of the following selections selected in the
GO Zone/168(k) (force)
field in the asset's Other tab.
Disaster Area leasehold improvements
Disaster Area nonres real & res rental
Assets with
Force to qualify 50% & 179 (Disaster Area)
selected in the
GO Zone/168(k) (force)
field (in the asset's Other tab) that depreciate using any method will calculate the bonus at 50%.