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3-Year MACRS

Trailers and Trailer-Mounted Containers Depreciation Calculator

IRS MACRS depreciation calculator for trailers, semi-trailers, and trailer-mounted containers. 3-year recovery period.

Year 1 Deduction
$33,330
Recovery Period
3 years
Total Depreciation
$100,000
Method
DB/SL
YearRateDeductionCumulative
133.33%$33,330$33,330
244.45%$44,450$77,780
314.81%$14,810$92,590
47.41%$7,410$100,000
IRS Classification
IRS Asset Class: GDS 3-year (MACRS Asset Class 00.27)
Section 179: EligibleBonus Depreciation: Eligible
Key Tax Facts
Trailers and semi-trailers are 3-year MACRS property under Asset Class 00.27
Trailer-mounted containers are included in this asset class
Section 179 and bonus depreciation available
Do not confuse with shipping containers (different class)
What This Covers
Semi-trailers
Flatbed trailers
Refrigerated trailers
Trailer-mounted containers
Common Questions
Semi-trailers are classified as 3-year MACRS property. Under the half-year convention: Year 1: 33.33%, Year 2: 44.45%, Year 3: 14.81%, Year 4: 7.41%.
No. Refrigerated trailers (reefers) are still classified as 3-year MACRS property under Asset Class 00.27, the same as other semi-trailers.
Related Calculators
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Business Vehicle (5-Year MACRS)
5-Year MACRS
Heavy Construction Equipment
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.