Episode
Enrolled Agent Exam [Part 2] 47, Section 1250 Depreciation Recapture
- Podcast
- Finance Exam Prep
- Published
- Jun 13, 2026
- Duration seconds
- 207
- Processing state
not_requested- Canonical source
- https://open-exam-prep.com/
Actions
POST https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-2-47-section-1250-depreciation-recapture/transcription-requests
Idempotently request low-priority transcript generation for this episode.GET https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-47-section-1250-depreciation-recapture.md
Read the agent-friendly Markdown representation of this episode resource.
Summary
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The key difference between Section 1250 recapture for real property and Section 1245 recapture for personal property. - Why ordinary income recapture on Section 1250 assets is rare for property placed in service after 1986. - How to calculate unrecaptured Section 1250 gain, which is the lesser of total gain or accumulated straight-line depreciation. - That unrecaptured Section 1250 gain is taxed at a special maximum rate of 25%. - That gains and losses from the sale of business real property are reported on Form 4797. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep