U.S. · Tax forms
Form 4797 line 26a, additional depreciation after 1975.
The excess of the depreciation you took over straight-line, and which section 1250 property it applies to.
Line 26a (“Additional depreciation after 1975”) is the excess of the depreciation you actually took over what straight-line would have been for the period after 1975. It applies to section 1250 property and feeds the ordinary-income recapture figured on line 26b. If you used straight-line depreciation, the form tells you to enter -0- on line 26g (except for a corporation subject to section 291).
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Result
Line 26 at a glance
| Item | Meaning | What the IRS says |
|---|---|---|
| Line 26 intro | Section 1250 property | If section 1250 property: if straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291. |
| Line 26a | Additional depreciation after 1975 | The excess of actual depreciation (including any special depreciation allowance, or commercial revitalization deduction) over depreciation figured using the straight line method. |
| Line 26b | Recapture amount | Applicable percentage multiplied by the smaller of line 24 or line 26a. Generally, use 100% as the percentage. |
| Line 26d | Additional depreciation 1969 to 1975 | Enter the additional depreciation after 1969 and before 1976. |
| Straight-line basis rule | Do not reduce for section 50(c) | Do not reduce the basis under section 50(c)(1) (or the corresponding provision of prior law) to figure straight line depreciation. |
| Commercial revitalization deduction | Use applicable recovery period | If you claimed a commercial revitalization deduction, figure straight line depreciation using the property's applicable recovery period under section 168. |
| Residential rental, MACRS | No additional depreciation needed | Section 1250 recapture does not apply to dispositions of 27.5-year (30- or 40-year, if elected or required) residential rental property placed in service after 1986. You are not required to calculate additional depreciation for these properties on line 26. |
| Nonresidential real property, MACRS | No additional depreciation needed | The same applies to 22-, 31.5-, or 39-year (or 40-year, if elected or required) nonresidential real property placed in service after 1986, with exceptions the instructions list. |
What counts as additional depreciation
Additional depreciation is the amount by which the depreciation you actually deducted (including any special depreciation allowance or commercial revitalization deduction) exceeds what straight-line depreciation would have been. The instructions say not to reduce the basis under section 50(c)(1) when figuring the straight-line comparison.
When it applies
Section 1250 property is depreciable real property other than section 1245 property. Generally, section 1250 recapture applies if you used an accelerated depreciation method or claimed any special depreciation allowance or the commercial revitalization deduction. It does not apply to the MACRS residential rental and nonresidential real property placed in service after 1986 that the instructions list, so you are not required to calculate additional depreciation for those properties on line 26.
From line 26a to the answer
Line 26b multiplies the smaller of line 24 (total gain) or line 26a by the applicable percentage, generally 100%. The instructions cite section 1250(d) for exceptions and limits (gifts, transfers at death, certain tax-free transactions, like-kind exchanges and others) and Pub. 544 for more detail on depreciation recapture.
Worked example
Made-up numbers. A pre-1987 building was depreciated with an accelerated method: actual depreciation after 1975 was $60,000, while straight-line would have been $45,000. Line 26a is $15,000 ($60,000 − $45,000). If the total gain on line 24 is $30,000, line 26b is 100% × the smaller of $30,000 or $15,000 = $15,000.
More line pages in this set
Related lines: Form 4797 Line 21, Form 4797 Line 22.
Sources
- Instructions for Form 4797 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 4797 (Sales of Business Property): the printed line wording and arithmetic on the form. Read November 2, 2026.
Instructions for Form 4797, 2025 edition. The line labels were read from the Form 4797 (2025) PDF the IRS had posted on the date read. Line numbers can shift between years, so check them against the form for your tax year. Examples marked made-up use invented figures; the others reproduce the IRS’s own examples.
Frequently asked questions
What goes on Form 4797 line 26a?
The additional depreciation for the period after 1975: actual depreciation (including any special depreciation allowance or commercial revitalization deduction) minus depreciation figured using the straight line method.
Do I fill in line 26a if I used straight-line depreciation?
If straight line depreciation was used, the form says to enter -0- on line 26g, except for a corporation subject to section 291. Additional depreciation is the excess over straight line, so there is none to report from straight-line deductions.
Does line 26a apply to a rental house placed in service after 1986?
Section 1250 recapture does not apply to the MACRS residential rental property placed in service after 1986 described in the instructions, and you are not required to calculate additional depreciation for it on line 26.
What is line 26b?
The applicable percentage (generally 100%) multiplied by the smaller of line 24 or line 26a.
What if I took a special depreciation allowance?
Special depreciation allowance is included in actual depreciation when figuring additional depreciation on line 26a.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.