Instructions For Form 2106 - 2016 Page 8
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9Depreciation Method and Percentage Chart—Line 33
Date Placed in Service
(a)
(b)
(c)
1
1
Oct. 1 – Dec. 31, 2016
200 DB
5.0 %
150 DB
3.75%
SL
2.5%
Jan. 1 – Sept. 30, 2016
200 DB
20.0
150 DB
15.0
SL
10.0
Oct. 1 – Dec. 31, 2015
200 DB
38.0
150 DB
28.88
SL
20.0
Jan. 1 – Sept. 30, 2015
200 DB
32.0
150 DB
25.5
SL
20.0
Oct. 1 – Dec. 31, 2014
200 DB
22.8
150 DB
20.21
SL
20.0
Jan. 1 – Sept. 30, 2014
200 DB
19.2
150 DB
17.85
SL
20.0
Oct. 1 – Dec. 31, 2013
200 DB
13.68
150 DB
16.4
SL
20.0
Jan. 1 – Sept. 30, 2013
200 DB
11.52
150 DB
16.66
SL
20.0
Oct. 1 – Dec. 31, 2012
200 DB
10.94
150 DB
16.41
SL
20.0
Jan. 1 – Sept. 30, 2012
200 DB
11.52
150 DB
16.66
SL
20.0
Oct. 1 – Dec. 31, 2011
200 DB
9.58
150 DB
14.35
SL
17.5
Jan. 1 – Sept. 30, 2011
200 DB
5.76
150 DB
8.33
SL
10.0
Prior to 2011
2
You can use this column only if the business use of your car is more than 50%.
1
If your car was subject to the maximum limits for depreciation and you have unrecovered basis in the car, you can continue to claim depreciation.
2
See Pub. 463 for more information.
was placed in service and used 50%
If your vehicle was placed in
Line 36. Using the applicable chart
or less in a later year, part of the
service:
for your type of vehicle, find the date
depreciation, section 179 deduction,
1. Before 2011, enter the result of
you placed your vehicle in service.
and special depreciation allowance
multiplying line 32 by the percentage
Then, enter on line 36 the
previously claimed may have to be
on line 33;
corresponding amount from the “Limit”
added back to your income in the later
column. Before using the charts,
2. After 2010, from January 1
year. Figure the amount to be
please read the following definitions.
through September 30, enter the
included in income in Part IV of Form
A passenger automobile is a
amount figured by multiplying the
4797, Sales of Business Property.
4-wheeled vehicle manufactured
result in (1) by 50%; or
primarily for use on public roads that
More information. For more
3. After 2010, from October 1
is rated at 6,000 pounds unloaded
information on depreciating your
through December 31, enter the
gross vehicle weight or less. Certain
vehicle, see Pub. 463.
amount figured by multiplying the
vehicles, such as ambulances,
result in (1) by the percentage shown
If you placed other business
hearses, and taxicabs, aren't
below for the month you disposed of
property in service in the
!
considered passenger automobiles
the vehicle.
same year you placed your
and aren't subject to the line 36 limits.
CAUTION
vehicle in service or you used your
See Pub. 463 for more details.
Month of Disposal
Percentage
vehicle mainly within an Indian
A truck or van is a passenger
reservation, you may not be able to
automobile that is classified by the
Jan., Feb., March
12.5%
. . . .
use the chart. See Pub. 946 to figure
manufacturer as a truck or van, and
April, May, June
37.5%
your depreciation.
. . . . .
that is rated at 6,000 pounds gross
July, Aug., Sept.
62.5%
vehicle weight or less.
. . . . .
Line 34. If you sold or exchanged
If your vehicle isn't subject to any of
Oct., Nov., Dec.
87.5%
. . . . .
your vehicle during the year, use the
the line 36 limits, skip lines 36 and 37,
following instructions to figure the
and enter the amount from line 35 on
amount to enter on line 34.
line 38.
-8-
Instructions for Form 2106 (2016)
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