Farmer's Tax Guide›2025 Returns›7. Depreciation, Depletion, and Amortization
! preciation allowance apply, the prop
2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION erty may be subject to an alternative
minimum tax adjustment for depreciation.
When Must You Recapture an Allowance?
When you dispose of property for which you claimed a special depreciation allowance, any gain on the disposition is generally recaptured
Publication 225 (2025) Chapter 7 Depreciation, Depletion, and Amortization 45
Table 7-1. Farm Property Recovery Periods
Recovery Period in Years
Assets GDS ADS
Agricultural structures (single purpose) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 15 Automobiles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5
Copiers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Cattle (dairy or breeding) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 7 Communication equipment 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10 Computer and peripheral equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5
Drainage facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 20 Farm buildings 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 25 New farm machinery and equipment 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 10 Used farm machinery and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10 Fences (agricultural) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10
Goats and sheep (breeding) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 Grain bin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10
Hogs (breeding) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Horses (age when placed in service)
Breeding and working (12 years or less) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10 Breeding and working (more than 12 years) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 10 Racing horses (more than 2 years) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 12 Horticultural structures (single purpose) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 15
Logging machinery and equipment 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6
Nonresidential real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 5 40
Office furniture, fixtures, and equipment (not copiers) . . . . . . . . . . . . . . . . . . . . . . 7 10 Paved lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 20
Residential rental property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27.5 40
Tractor units (over-the-road) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Trees or vines bearing fruits or nuts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 20 Truck (heavy duty, unloaded weight 13,000 lbs. or more) . . . . . . . . . . . . . . . . . . . 5 6 Truck (actual weight less than 13,000 lbs.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5
Water wells . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 20
1 Not including communication equipment listed in other classes.
2 Not including single-purpose agricultural or horticultural structures.
3 Not including grain bin, cotton ginning, asset fence, or other land improvement and the original use starts with you and placed in service after December 31, 2017.
4 Used by logging and sawmill operators for cutting of timber.
5 For property placed in service after May 12, 1993; for property placed in service before May 13, 1993, the recovery period is 31.5 years.
Any tax-exempt use property.
Any tax-exempt bond-financed property.
Any property imported from a foreign country for which an Executive order is in effect because the country maintains trade restrictions or engages in other discriminatory acts.
Any tangible property used predominantly outside the United States during the year.
Note: You must use ADS if you are required to file Form 8990 and you elect to expense farming interest expense.
If you are required to use ADS to de-
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