Farm Buildings and Agricultural Structures Depreciation Calculator
IRS MACRS depreciation calculator for farm buildings including barns, grain storage facilities, and single-purpose agricultural structures. 20-year recovery period.
Year 1 Deduction
$3,750
Recovery Period
20 years
Total Depreciation
$100,000
Method
DB/SL
Year
Rate
Deduction
Cumulative
1
3.75%
$3,750
$3,750
2
7.22%
$7,219
$10,969
3
6.68%
$6,677
$17,646
4
6.18%
$6,177
$23,823
5
5.71%
$5,713
$29,536
6
5.29%
$5,285
$34,821
7
4.89%
$4,888
$39,709
8
4.52%
$4,522
$44,231
9
4.46%
$4,462
$48,693
10
4.46%
$4,461
$53,154
11
4.46%
$4,462
$57,616
12
4.46%
$4,461
$62,077
13
4.46%
$4,462
$66,539
14
4.46%
$4,461
$71,000
15
4.46%
$4,462
$75,462
16
4.46%
$4,461
$79,923
17
4.46%
$4,462
$84,385
18
4.46%
$4,461
$88,846
19
4.46%
$4,462
$93,308
20
4.46%
$4,461
$97,769
21
2.23%
$2,231
$100,000
IRS Classification
IRS Asset Class: GDS 20-year (MACRS Asset Class 01.3)
Section 179: EligibleBonus Depreciation: Eligible
Key Tax Facts
Single-purpose agricultural structures are 20-year MACRS property under Asset Class 01.3
Must be used exclusively for farming — if used for any non-farm purpose, may be 39-year
Section 179 available for single-purpose agricultural structures
General purpose farm buildings may be 39-year nonresidential real property
Land is not depreciable — only the structure
What This Covers
Barns
Grain bins (permanent)
Silos
Poultry houses
Hog confinement buildings
Greenhouse structures
Equipment storage buildings
Common Questions
A barn used exclusively for farming operations is a 20-year single-purpose agricultural structure. Using 150% declining balance with half-year convention, Year 1 deduction is 3.75% of cost. Section 179 expensing and bonus depreciation are available for qualifying structures.
A single-purpose agricultural or horticultural structure is one designed and used specifically for a farming purpose — poultry houses, hog confinement buildings, greenhouse structures. If the structure can be used for general storage or other non-farm purposes, it may be reclassified as 39-year property.
Tax disclaimer: This calculator provides estimates based on standard IRS MACRS rules from Publication 946. Your actual depreciation deduction may differ based on business-use percentage, the mid-quarter convention, state tax conformity, bonus depreciation phase-outs, and other factors specific to your situation. Always consult a licensed CPA or tax professional before making tax decisions.