2025 Returns
2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Get forms and other information faster and easier at:
IRS.gov (English) - IRS.gov/Korean (한국어)
IRS.gov/Spanish (Español) - IRS.gov/Russian (Pусский)
IRS.gov/Chinese (中文) - IRS.gov/Vietnamese (Tiếng Việt)
1. Overview of Depreciation¶
2. Electing the Section 179 Deduction¶
3. Claiming a Special Depreciation Allowance¶
4. Figuring Depreciation Under MACRS¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code