5-year property · 200% declining balance, half-year
Includes: Refrigerators, stoves, washers and dryers, carpet and furniture in a residential rental. Watch: Section 179 is generally not available for property used to furnish residential rental lodging, but bonus depreciation is.
| Line 12 · Section 179 expense | $0.00 |
|---|---|
| Line 14 · Special (bonus) depreciation, 100% | $3,800.00 |
| 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 | $760 |
| 2027 | $1,216 |
| 2028 | $730 |
| 2029 | $438 |
| 2030 | $438 |
| 2031 | $219 |
Source: Pub 946 chapter 4, 5-year property item g: "appliances, carpets, furniture, etc., used in a residential rental real estate activity". IRS Publication 946.
Rental property appliances, carpet and furniture 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 chapter 4, 5-year property item g: "appliances, carpets, furniture, etc., used in a residential rental real estate activity".
Section 179 is not available. 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: $760 in 2026, $1,216 in 2027, $730 in 2028, $438 in 2029, and so on. The calculator above works it out for your own cost, date and business use.
Section 179 is generally not available for property used to furnish residential rental lodging, but bonus depreciation is.