IRS Pub. 946 OBBBA 2025

MACRS Depreciation Calculator

Search 200+ assets from IRS Publication 946 by name, trade name, or description. Select your asset, enter the details, and get a complete depreciation schedule including §179, bonus depreciation, and MACRS or straight-line options.

Step 1 — Find Your Asset
Search by asset name, trade name, keyword, or IRS asset class code. Includes synonyms for each asset.
Step 2 — Asset Details & Options
$
%
$
$
Method Overrides
100% Bonus Depreciation
Acquired after Jan 19, 2025 · OBBBA permanent
Elect Straight-Line (MACRS SL)
Over GDS recovery period, half-year convention
Depreciation Schedule
Based on IRS Publication 946, Rev. Proc. 87-56, and current law including OBBBA (signed July 4, 2025), IRS Rev. Proc. 2025-16, and Rev. Proc. 2026-15.
§179: $2,500,000 limit / $4,000,000 phase-out (2025) · $2,560,000 / $4,090,000 (2026) · Bonus: 100% permanent for property acquired after Jan 19, 2025.
Estimates only. State conformity varies. Consult a tax professional before filing.