179 recapture ??

[taxgirl]

2016 Peterbilt truck purchased and sec 179 taken, client self employed.
2018, client self-employed through June, now employee. Still drives HIS truck for employer

Use is still over 50%, do I need to do any recapture since the deduction was originally as self employed and now employee?

[TaxGuyBill]

No, it does not need to be recaptured. It is still considered 'business' use.

[Dude]

Make sure that when he became an employee having the truck was a condition of his employment. If other trucks were available for him to drive there might be a problem https://www.irs.gov/pub/irs-pdf/p946.pdf

[taxgirl]

Thank you!