MACRS Formula Plus 168 (Method MA)

MACRS Formula Plus 168 is the equivalent of the MACRS Formula (method MF) except that an additional 168 Allowance % is taken in the first year. Method MA uses the same averaging conventions as Method MF.

Note: The 168 Extra feature allows you to use a 168 Allowance % not valid for federal purposes for assets placed in service in years 2023 and later.