3-year property · 200% declining balance, half-year
Includes: Tractor units that pull trailers on the road (not farm tractors).
| Line 12 · Section 179 expense | $0.00 |
|---|---|
| Line 14 · Special (bonus) depreciation, 100% | $160,000.00 |
| Line 19 · MACRS, 3-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 | $53,328 |
| 2027 | $71,120 |
| 2028 | $23,696 |
| 2029 | $11,856 |
Source: Pub 946 Table B-1, asset class 00.26 Tractor Units for Use Over-the-Road (class life 4, GDS 3, ADS 4). IRS Publication 946.
Semi trucks (over-the-road tractors) are 3-year property under MACRS (the General Depreciation System), depreciated with 200% declining balance, half-year. Under the Alternative Depreciation System the period is 4 years. Source: Pub 946 Table B-1, asset class 00.26 Tractor Units for Use Over-the-Road (class life 4, GDS 3, ADS 4).
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: $53,328 in 2026, $71,120 in 2027, $23,696 in 2028, $11,856 in 2029. The calculator above works it out for your own cost, date and business use.