Office Furniture and Fixtures Depreciation Calculator
IRS MACRS depreciation calculator for office furniture, desks, chairs, and business fixtures. 7-year recovery period.
Year 1 Deduction
$14,290
Recovery Period
7 years
Total Depreciation
$100,000
Method
DB/SL
Year
Rate
Deduction
Cumulative
1
14.29%
$14,290
$14,290
2
24.49%
$24,490
$38,780
3
17.49%
$17,490
$56,270
4
12.49%
$12,490
$68,760
5
8.93%
$8,930
$77,690
6
8.92%
$8,920
$86,610
7
8.93%
$8,930
$95,540
8
4.46%
$4,460
$100,000
IRS Classification
IRS Asset Class: GDS 7-year (MACRS Asset Class 00.11)
Section 179: EligibleBonus Depreciation: Eligible
Key Tax Facts
Office furniture is 7-year MACRS property under Asset Class 00.11
Section 179 and bonus depreciation commonly used for full year-1 deduction
Includes any furniture used in a business setting
Fixtures that are part of the building structure may be 39-year property instead
What This Covers
Desks and workstations
Chairs and seating
Filing cabinets
Shelving units
Reception furniture
Conference tables
Office partitions
Common Questions
Office furniture and fixtures are 7-year MACRS property. Under the half-year convention: Year 1: 14.29%, Year 2: 24.49%, Year 3: 17.49%, Year 4: 12.49%, Year 5: 8.93%, Year 6: 8.92%, Year 7: 8.93%, Year 8: 4.46%.
Yes. Office furniture qualifies for Section 179 expensing (deduct full cost up to the annual limit) and bonus depreciation. Most small businesses simply deduct office furniture fully in the year of purchase.
Office furniture is movable property you own — it is 7-year property. Leasehold improvements are permanent modifications to a building you rent (like built-in cabinets or partition walls) — these are 15-year Qualified Improvement 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.