5-year property · 200% declining balance, half-year
Includes: Business aircraft and helicopters not used to carry paying passengers or freight.
Capped by the 2026 limits for cars of 6,000 lbs or less (Rev. Proc. 2026-15): $20,300 in year one instead of $650,000. What is held back is deducted in later years. Years 2 to 6 use the IRS safe harbor for 100% bonus (Rev. Proc. 2019-13).
| Line 12 · Section 179 expense | $0.00 |
|---|---|
| Line 14 · Special (bonus) depreciation, 100% | $20,300.00 |
| Line 19 · MACRS, 5-year property | $0.00 |
| Tax year | Rate | Depreciation | Accumulated | Basis left |
|---|---|---|---|---|
| 2026 | 20.000% | $0.00 | $20,300.00 | $629,700.00 |
| 2027 | 32.000% | $19,800.00 | $40,100.00 | $609,900.00 |
| 2028 | 19.200% | $11,900.00 | $52,000.00 | $598,000.00 |
| 2029 | 11.520% | $7,160.00 | $59,160.00 | $590,840.00 |
| 2030 | 11.520% | $7,160.00 | $66,320.00 | $583,680.00 |
| 2031 | 5.760% | $7,160.00 | $73,480.00 | $576,520.00 |
| 2032 | carried over | $7,160.00 | $80,640.00 | $569,360.00 |
| 2033 | carried over | $7,160.00 | $87,800.00 | $562,200.00 |
| 2034 | carried over | $7,160.00 | $94,960.00 | $555,040.00 |
| 2035 | carried over | $7,160.00 | $102,120.00 | $547,880.00 |
| 2036 | carried over | $7,160.00 | $109,280.00 | $540,720.00 |
| 2037 | carried over | $7,160.00 | $116,440.00 | $533,560.00 |
| 2038 | carried over | $7,160.00 | $123,600.00 | $526,400.00 |
| 2039 | carried over | $7,160.00 | $130,760.00 | $519,240.00 |
| 2040 | carried over | $7,160.00 | $137,920.00 | $512,080.00 |
| 2041 | carried over | $7,160.00 | $145,080.00 | $504,920.00 |
| 2042 | carried over | $7,160.00 | $152,240.00 | $497,760.00 |
| 2043 | carried over | $7,160.00 | $159,400.00 | $490,600.00 |
| 2044 | carried over | $7,160.00 | $166,560.00 | $483,440.00 |
| 2045 | carried over | $7,160.00 | $173,720.00 | $476,280.00 |
| 2046 | carried over | $7,160.00 | $180,880.00 | $469,120.00 |
| 2047 | carried over | $7,160.00 | $188,040.00 | $461,960.00 |
| 2048 | carried over | $7,160.00 | $195,200.00 | $454,800.00 |
| 2049 | carried over | $7,160.00 | $202,360.00 | $447,640.00 |
| 2050 | carried over | $7,160.00 | $209,520.00 | $440,480.00 |
| 2051 | carried over | $7,160.00 | $216,680.00 | $433,320.00 |
| 2052 | carried over | $7,160.00 | $223,840.00 | $426,160.00 |
| 2053 | carried over | $7,160.00 | $231,000.00 | $419,000.00 |
| 2054 | carried over | $7,160.00 | $238,160.00 | $411,840.00 |
| 2055 | carried over | $7,160.00 | $245,320.00 | $404,680.00 |
| 2056 | carried over | $7,160.00 | $252,480.00 | $397,520.00 |
| 2057 | carried over | $7,160.00 | $259,640.00 | $390,360.00 |
| 2058 | carried over | $7,160.00 | $266,800.00 | $383,200.00 |
| 2059 | carried over | $7,160.00 | $273,960.00 | $376,040.00 |
| 2060 | carried over | $7,160.00 | $281,120.00 | $368,880.00 |
| 2061 | carried over | $7,160.00 | $288,280.00 | $361,720.00 |
| 2062 | carried over | $7,160.00 | $295,440.00 | $354,560.00 |
| 2063 | carried over | $7,160.00 | $302,600.00 | $347,400.00 |
| 2064 | carried over | $7,160.00 | $309,760.00 | $340,240.00 |
| 2065 | carried over | $7,160.00 | $316,920.00 | $333,080.00 |
| 2066 | carried over | $7,160.00 | $324,080.00 | $325,920.00 |
| 2067 | carried over | $7,160.00 | $331,240.00 | $318,760.00 |
| 2068 | carried over | $7,160.00 | $338,400.00 | $311,600.00 |
| 2069 | carried over | $7,160.00 | $345,560.00 | $304,440.00 |
| 2070 | carried over | $7,160.00 | $352,720.00 | $297,280.00 |
| 2071 | carried over | $7,160.00 | $359,880.00 | $290,120.00 |
| 2072 | carried over | $7,160.00 | $367,040.00 | $282,960.00 |
| 2073 | carried over | $7,160.00 | $374,200.00 | $275,800.00 |
| 2074 | carried over | $7,160.00 | $381,360.00 | $268,640.00 |
| 2075 | carried over | $7,160.00 | $388,520.00 | $261,480.00 |
| 2076 | carried over | $7,160.00 | $395,680.00 | $254,320.00 |
| 2077 | carried over | $7,160.00 | $402,840.00 | $247,160.00 |
| 2078 | carried over | $7,160.00 | $410,000.00 | $240,000.00 |
| 2079 | carried over | $7,160.00 | $417,160.00 | $232,840.00 |
| 2080 | carried over | $7,160.00 | $424,320.00 | $225,680.00 |
| 2081 | carried over | $7,160.00 | $431,480.00 | $218,520.00 |
| 2082 | carried over | $7,160.00 | $438,640.00 | $211,360.00 |
| 2083 | carried over | $7,160.00 | $445,800.00 | $204,200.00 |
| 2084 | carried over | $7,160.00 | $452,960.00 | $197,040.00 |
| 2085 | carried over | $7,160.00 | $460,120.00 | $189,880.00 |
| 2086 | carried over | $7,160.00 | $467,280.00 | $182,720.00 |
| 2087 | carried over | $7,160.00 | $474,440.00 | $175,560.00 |
| 2088 | carried over | $7,160.00 | $481,600.00 | $168,400.00 |
| 2089 | carried over | $7,160.00 | $488,760.00 | $161,240.00 |
| 2090 | carried over | $7,160.00 | $495,920.00 | $154,080.00 |
| 2091 | carried over | $7,160.00 | $503,080.00 | $146,920.00 |
Basis = cost × business use · each year = the lesser of the table amount (basis left after year one × table rate) and that year’s IRS limit × business use · what is left is carried over at the yearly limit
IRS Pub 946 tables · §179 and bonus per the One Big Beautiful Bill Act · car limits per §280F and the IRS yearly revenue procedure.
Placed in service March 2026, 100% business use, no section 179 or bonus.
| Tax year | Depreciation |
|---|---|
| 2026 | $130,000 |
| 2027 | $208,000 |
| 2028 | $124,800 |
| 2029 | $74,880 |
| 2030 | $74,880 |
| 2031 | $37,440 |
Source: Pub 946 Table B-1, asset class 00.21 Airplanes, except those used in commercial or contract carrying of passengers or freight, and all helicopters (class life 6, GDS 5, ADS 6). IRS Publication 946.
Airplanes and helicopters are 5-year property under MACRS (the General Depreciation System), depreciated with 200% declining balance, half-year. Under the Alternative Depreciation System the period is 6 years. Source: Pub 946 Table B-1, asset class 00.21 Airplanes, except those used in commercial or contract carrying of passengers or freight, and all helicopters (class life 6, GDS 5, ADS 6).
Section 179 lets you deduct up to $2,560,000 in 2026 (reduced above $4,090,000 of purchases), as long as the business has the income and the asset is used more than 50% for business. Bonus depreciation is 100% for property acquired after January 19, 2025, under the One Big Beautiful Bill Act.
With no section 179 or bonus, placed in service in March 2026: $130,000 in 2026, $208,000 in 2027, $124,800 in 2028, $74,880 in 2029, and so on. The calculator above works it out for your own cost, date and business use.