Section 179 and Bonus Depreciation

Overview

The course titled Section 179 & Bonus Depreciation examines the rules applicable to claiming §179 and the special depreciation allowance—bonus depreciation, in other words—along with a discussion of IRS Form 4562 used to claim both accelerated depreciation deductions. 

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Learning Objectives

  • Describe the rules applicable to and the property eligible to claim the §179 deduction and special depreciation allowance
  • Assess the §179 deduction for businesses exceeding the phaseout threshold
  • Discuss the similarities and differences between the special depreciation allowance and the §179 deduction
  • Discuss the records that must be kept by a business claiming the §179 deduction and special deduction allowance
  • Describe the circumstances under which a taxpayer must complete and file an IRS Form 4562


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Course Information

Adding additional credit may change exam requirements.

Prerequisites:
CPAs, EAs, and other tax professionals
Advanced Preparation: None
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