
Listed property—like business vehicles and other mixed-use equipment—has strict depreciation and documentation rules. Learn the 50% business-use test, when ADS/straight-line applies, recapture risks, and what records you need to keep to protect your deductions.
A practical 2025 guide to IRC §280F luxury auto depreciation limits—covering passenger auto definitions, annual deduction caps, how special depreciation increases the first-year limit, Section 179 interactions, and an example showing depreciation continuing after the recovery period.