There is no specific audit trigger for claiming bonus depreciation on arcade games. The IRS processes millions of returns with depreciation deductions. However, the deduction must be legitimate and properly documented. What increases audit risk is: (1) claiming personal assets as business property, (2) failing to maintain required records for listed property, (3) inconsistencies between reported income and deductions, or (4) unusually large deductions relative to business income. Following the guidance in this guide — maintaining proper records, ensuring genuine business use, and filing correct forms — significantly reduces any audit risk.
