ITG FAQ #3 Answer-What property is not considered to be qualified property?


The following properties are not qualified property:

  • Property used or located outside an Indian reservation on a regular basis.**
  • Property acquired directly or indirectly from certain related persons.
  • Property placed in service for purposes of conducting or housing certain gaming activities. Qualified property also does not include any property you must depreciate under the Alternative Depreciation System (ADS).
  • Property placed in service after December 31, 2017.

** Property in this category does not apply to qualified infrastructure property located outside the reservation that is used to connect with qualified infrastructure within the reservation.

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