How To Depreciate Property›2025 Returns›3. Claiming a Special Depreciation Allowance
What Is Qualified Property?
2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Terms you may need to know (see Glossary):
Business/investment use Improvement Nonresidential real property Placed in service Residential rental property Structural components
You can take a special depreciation allowance for the following types of property.
Qualified reuse and recycling property.
Certain qualified property acquired after January 19,
Certain qualified property acquired after September 27, 2017, and before January 20, 2025.
Certain plants bearing fruits and nuts planted or grafted after January 19, 2025.
Certain plants bearing fruits and nuts planted or grafted before January 20, 2025.
Qualified production property.
The following discussions provide information about the types of property listed above for which you can take a special depreciation allowance.
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