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Part I

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

  1. MACRS system (GDS or ADS) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  2. Property class . . . . . . . . . . . . . . . . . . .
  3. Date placed in service . . . . . . . . . . . .

Publication 946 (2025) Chapter 4 Figuring Depreciation Under MACRS 37

4. Recovery period . . . . . . . . . . . . . . . . . 5. Method and convention . . . . . . . . . . . 6. Depreciation rate (from tables) . . . . . . . . . . . . . . . . . . . . . . . . . .

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▸Contents — 2025 Publ 946 (PDF)
2025 Publ 946 (PDF)

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