IRS publication guide · Last reviewed August 3, 2026
IRS Publication 946: How To Depreciate Property Overview
A concise map of depreciation methods, placed-in-service concepts, basis, and property classes without reproducing the publication.
Revision warning
Verify the publication’s revision year, applicable tax period, recent developments, and post-release corrections on IRS.gov. Current forms and instructions control when they differ from an older publication.
What Publication 946 generally covers
Publication 946 discusses depreciation methods, placed-in-service concepts, basis, and property classes. It is an educational reference, not a substitute for the current form instructions governing a specific filing.
Who may find it useful
Business owners with depreciable assets may use it to identify questions, records, and official rules that deserve closer review.
Topics to review
- Definitions and scope for the publication’s subject
- Records and examples used to explain general federal treatment
- Exceptions, limitations, and cross-references to current instructions
- Recent developments or corrections posted after release
Related forms
Form 4562 may connect to the publication. The applicable form’s current instructions control.
Related calculators
Official IRS source
IRS About Publication 946 page · IRS Forms, Instructions and Publications directory
No publication is hosted or copied here. Last reviewed August 3, 2026.
Tax disclaimer
General education only. Verify the current publication and form instructions; this page does not determine eligibility, filing treatment, or a tax result.