How To Depreciate Property›2025 Returns›1. Overview of Depreciation

What Property Cannot Be Depreciated?

2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Terms you may need to know (see Glossary):

Amortization Basis Goodwill Intangible property Remainder interest Term interest

Certain property cannot be depreciated. This includes land and certain excepted property.

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▸Contents — 2025 Publ 946 (PDF)

2025 Publ 946 (PDF)

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