5-year property · 200% declining balance, half-year
Includes: Breeding bulls and cows, and dairy cows kept for milk, that you bought. Watch: Only animals you bought have a cost to depreciate: raised animals have no basis, and cattle held for sale are inventory. Since 2018, 3-, 5-, 7- and 10-year farm property may use 200% declining balance.
| Line 12 · Section 179 expense | $0.00 |
|---|---|
| Line 14 · Special (bonus) depreciation, 100% | $60,000.00 |
| Line 19 · MACRS, 5-year property | $0.00 |
Basis = cost × business use · bonus = (basis − §179) × bonus rate · each year = (basis − §179 − bonus) × table rate
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 | $12,000 |
| 2027 | $19,200 |
| 2028 | $11,520 |
| 2029 | $6,912 |
| 2030 | $6,912 |
| 2031 | $3,456 |
Source: Pub 946 Table B-2, asset class 01.21 Cattle, Breeding or Dairy (class life 7, GDS 5, ADS 7). IRS Publication 946.
insytesBI. (2025). Breeding and dairy cattle depreciation life. Data: IRS Publication 946, 2025 edition. https://www.insytesbi.com/calculators/depreciation/cattle/<a href="https://www.insytesbi.com/calculators/depreciation/cattle/">Breeding and dairy cattle depreciation life</a>Breeding and dairy cattle 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 7 years. Source: Pub 946 Table B-2, asset class 01.21 Cattle, Breeding or Dairy (class life 7, GDS 5, ADS 7).
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. 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: $12,000 in 2026, $19,200 in 2027, $11,520 in 2028, $6,912 in 2029, and so on. The calculator above works it out for your own cost, date and business use.
Only animals you bought have a cost to depreciate: raised animals have no basis, and cattle held for sale are inventory. Since 2018, 3-, 5-, 7- and 10-year farm property may use 200% declining balance.