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In regards to bonus depreciation, Rev. Proc. 2019-33 has been issued which gives taxpayer authority to make or revoke elections. It allows a taxpayer to elect to deduct 50-percent, instead of 100-percent, additional first year depreciation for qualified property acquired by the taxpayer after September 27, 2017, and placed in service by the taxpayer or planted or grafted, as applicable, during its taxable year that includes September 28, 2017. To make the election, taxpayers file amended returns or file Form 3115 with a timely filed return. Please see Rev. Proc. 2019-33 for details if you are working with a taxpayer.