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CCH Axcess Tax
Make entries in these boxes to compute recapture of Section 280F depreciation whenever the current year business percentage is 50 percent or less. Enter the non-business percentage. For example, enter a 25 percent exclusion as "0.25."
Note: A "Percent Excluded" percentage must be entered for every year since the asset was acquired for the recapture to be computed. If the business percentage is 100 percent, enter the "Percent Excluded" as "0.0" for the appropriate year.
See Also
2023 Percent Excluded
Excluded Section 179/Bonus