Instructions For Form 2106 (2015) (Page 8 of 9) in pdf

Depreciation Method and Percentage Chart—Line 33

Date Placed in Service

(a)

(b)

(c)

Oct. 1 – Dec. 31, 2015

200 DB 5.0 %

150 DB 3.75%

SL 2.5%

Jan. 1 – Sept. 30, 2015

200 DB 20.0

150 DB 15.0

SL 10.0

Oct. 1 – Dec. 31, 2014

200 DB 38.0

150 DB 28.88

SL 20.0

Jan. 1 – Sept. 30, 2014

200 DB 32.0

150 DB 25.5

SL 20.0

Oct. 1 – Dec. 31, 2013

200 DB 22.8

150 DB 20.21

SL 20.0

Jan. 1 – Sept. 30, 2013

200 DB 19.2

150 DB 17.85

SL 20.0

Oct. 1 – Dec. 31, 2012

200 DB 13.68

150 DB 16.4

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 10.94

150 DB 16.41

SL 20.0

Jan. 1 – Sept. 30, 2011

200 DB 11.52

150 DB 16.66

SL 20.0

Oct. 1 – Dec. 31, 2010

200 DB 9.58

150 DB 14.35

SL 17.5

Jan. 1 – Sept. 30, 2010

200 DB 5.76

150 DB 8.33

SL 10.0

Prior to 2010

You can use this column only if the business use of your car is more than 50%.

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.

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 2010, 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 2009, 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 2009, 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, are not

below for the month you disposed of

property in service in the

considered passenger automobiles

the vehicle.

same year you placed your

and are not subject to the line 36

CAUTION

vehicle in service or you used your

limits. 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

Oct., Nov., Dec.

87.5%

If your vehicle is not subject to any

. . . . .

your vehicle during the year, use the

of the line 36 limits, skip lines 36 and

following instructions to figure the

37, and enter the amount from line 35

amount to enter on line 34.

on line 38.

-8-

Instructions for Form 2106 (2015)

Instructions For Form 2106 (2015) Page 8

Related Articles

Related forms

Related Categories