Per IRS Publication 946 How To Depreciate Property, on page 57:
Recapture of Excess Depreciation
If you used listed property more than 50% in a qualified business use in the year you placed it in service, you must recapture (include in income) excess depreciation in the first year you use it 50% or less. You also increase the adjusted basis of your property by the same amount.
Excess depreciation is:
To determine the amount in (2) above, you must refigure the depreciation using the straight line method and the ADS recovery period.
Where to figure and report recapture. Use Form 4797, Part IV, to figure the recapture amount. Report the recapture amount as other income on the same form or schedule on which you took the depreciation deduction. For example, report the recapture amount as other income on Schedule C (Form 1040 or 1040-SR) if you took the depreciation deduction on Schedule C. If you took the depreciation deduction on Form 2106, report the recapture amount as other income on Schedule 1 (Form 1040 or 1040-SR), line 8.
Please see the publication for a detailed example.
To enter this information into the TaxAct program:
Note. You will need to enter the recapture income on the appropriate income schedule where the deduction was originally taken.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.