First-year bonus depreciation on an asset, 2019
This works out one number from the Bonus Depreciation Percentage figures published for 2019. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2019-01-01Source: 2019 Instructions for Form 4562 (IRS)Verified 2026-08-29
How it is worked out
The published percentage of the amount you enter, rounded to the nearest cent.
It uses Special depreciation allowance, 100%, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| The depreciable basis of the property | Result |
|---|---|
| 10,000 | $10,000 |
| 50,000 | $50,000 |
| 250,000 | $250,000 |
| 1,000,000 | $1,000,000 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
2019 Instructions for Form 4562 (IRS)
- Special depreciation allowance
is eligible for a special depreciation allowance of 100% of the depreciable basis of the property.
Every 2019 Bonus Depreciation Percentage figure · Bonus Depreciation Percentage in every year · Every calculator on this site
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