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Level 2
October 3, 2022
Question

Suppress the Special Depreciation Election

  • October 3, 2022
  • 1 reply
  • 15 views

I have a new client who has two new fixed assets to depreciation and the client does not want to take advantage of either the Section 179 or Bonus Depreciation. So, I entered a checkbox by the field Elected out of SDA for this property (completing election statement required) for both assets. When I reviewed Form 4562 neither the Section 179 or Bonus depreciation were calculated which is good. But, I see that this prompted a Suggestion in the diagnostic which states the following: A selection was made to elect out of SDA for a current year asset and no election is generated. An election statement is available to support the election to exclude additional first deprecation (Bonus) for current year assets. The system wants me to elect not to claim additional depreciation: 1= section 1400N(d)(2), 2= Section 168(k)(7) and then to possibly select a property class. Could someone please assist me? If the election to not claim additional depreciation is already showing in the General Election form then why is this suggestion populating in the diagnostic?

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1 reply

sjrcpa
Level 15
October 3, 2022

It's not enough to not claim the special depreciation allowance.

You have to elect out, and you do so by attaching the election to the tax return.

So follow the software's instructions. The election also has to say you elect out for all property, or all 5 yr, 7yr, etc. property.

The more I know the more I don’t know.