BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month November 19, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Section 168(k) Bonus Depreciation After OBBBA

New Section 168(n) for Qualified Production Property, Claiming 100% Depreciation Deduction

$197.00

This course is $0 with these passes:

CPE
ALL
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Description

Prior to OBBBA, bonus depreciation was phased out by an additional 20% annually, so that the 100% deduction allowed in 2022 was slated to be 40% for 2025. OBBBA has permanently restored the 100% deduction and added a new deduction for QPP. Qualified property, including certain nonresidential real estate subject to 39-year depreciation, can be immediately expensed if the qualifying criteria are met.

The interplay with Section 179 and whether it or bonus depreciation is more valuable remains a critical tax-saving determination. Since bonus depreciation is mandatory, tax professionals must understand Section 168(k) requirements and the new Section 168(n) to determine whether property qualifies, and how, in some instances, to elect out of bonus depreciation treatment.

Listen as our experienced panel provides a thorough and practical exploration of Section 168(k) bonus depreciation provisions, outlines the new QPP rules, and offers scenarios applying the guidelines to maximize taxpayer savings.  

Presented By

David McGuire
Shareholder
McGuire Sponsel

Mr. McGuire's client work concentrates on depreciation law, fixed assets and cost segregation. Before founding the firm, he worked in consulting and management roles with Big Four firms.

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Sumit Sharma
Principal
KBKG, Inc

Mr. Sharma specializes in Cost Segregation and Fixed Assets in the northeast regional market. He joined KBKG as a Senior Manager in 2015. Mr. Sharma has over 17 years of experience conducting fixed asset depreciation reviews, purchase price allocations, cost segregation studies, Section 179D energy efficient analyses, repairs/maintenance cost analyses, and pre-construction tax consulting services.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Wednesday, November 19, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. 168(k) bonus depreciation provisions after OBBBA

II. Qualifying property under 168(k)

III. Bonus depreciation for QPP

IV. Percentage deductible by year

V. Section 179 vs. 168(k) deductions

VI. Calculating the depreciation deduction

VII. Electing out

VIII. State treatment of bonus depreciation

IX. Planning opportunities and risks

The panel will discuss these and other priority topics:

  • What rules determine whether property qualifies for the 100% first-year depreciation deduction under Section 168(k)?
  • New IRC Section 168(n) for QPP
  • When should a taxpayer elect out of bonus depreciation treatment?
  • When is Section 179 a better alternative to bonus depreciation?

Learning Objectives

After completing this course, you will be able to:

  • Identify situations when electing out of bonus depreciation could benefit a taxpayer
  • Determine how state treatment of bonus depreciation varies
  • Decide what property qualifies as QPP under new Section 168(n)
  • Ascertain when Section 179 is more advantageous than the 168(k) deduction
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Strafford-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .