If the business use of listed property decreases to 50% or less of the total usage,the property is subject to depreciation recapture.

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If the business use of listed property decreases to 50% or less of the total usage, the property is subject to depreciation recapture. This means that the taxpayer may need to pay back some of the depreciation claimed on the property in previous years.

If the Business Use of Listed Property Decreases to 50