Читать книгу Small Business Taxes For Dummies - Eric Tyson - Страница 29

The new tax bill included a major increase in the maximum amount of auto depreciation that can be claimed. The annual amounts of auto depreciation have more than tripled. Effective with tax year 2022, the maximum amounts that can be claimed are as follows:

 Year 1: $10,000 up from the prior limit of $3,160

 Year 2: $16,000 up from the prior limit of $5,100

 Year 3: $9,600 up from the prior limit of $3,050

 Year 4 and beyond: $5,760 up from the prior limit of $1,875, until costs are fully recovered

These limits increase annually with inflation.