5-year property · 200% declining balance, half-year
Includes: Exam and dental chairs, X-ray and imaging machines, lab and surgical equipment used in a practice. Watch: High technology medical equipment, such as electronic diagnostic and imaging systems, has a 5-year ADS period instead of 9 (Pub 946 Table B-2, note to class 57.0).
| Line 12 · Section 179 expense | $0.00 |
|---|---|
| Line 14 · Special (bonus) depreciation, 100% | $85,000.00 |
| 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 | $17,000 |
| 2027 | $27,200 |
| 2028 | $16,320 |
| 2029 | $9,792 |
| 2030 | $9,792 |
| 2031 | $4,896 |
Source: Pub 946 Table B-2, asset class 57.0 Distributive Trades and Services, which includes personal and professional services (class life 9, GDS 5, ADS 9; ADS 5 for high technology medical equipment). IRS Publication 946.
insytesBI. (2025). Medical and dental equipment depreciation life. Data: IRS Publication 946, 2025 edition. https://www.insytesbi.com/calculators/depreciation/medical-equipment/<a href="https://www.insytesbi.com/calculators/depreciation/medical-equipment/">Medical and dental equipment depreciation life</a>Medical and dental equipment 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 9 years. Source: Pub 946 Table B-2, asset class 57.0 Distributive Trades and Services, which includes personal and professional services (class life 9, GDS 5, ADS 9; ADS 5 for high technology medical equipment).
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: $17,000 in 2026, $27,200 in 2027, $16,320 in 2028, $9,792 in 2029, and so on. The calculator above works it out for your own cost, date and business use.
High technology medical equipment, such as electronic diagnostic and imaging systems, has a 5-year ADS period instead of 9 (Pub 946 Table B-2, note to class 57.0).