How To Depreciate Property›2025 Returns›1. Overview of Depreciation›When Does Depreciation Begin and End?
Idle Property
2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Continue to claim a deduction for depreciation on property used in your business or for the production of income even if it is temporarily idle (not in use). For example, if you stop using a machine because there is a temporary lack of a market for a product made with that machine, continue to deduct depreciation on the machine.
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