Updated: January 2026 Use Section 179 to expense qualifying business equipment and software in the year it’s placed in service. This guide covers the 2026 rules (tax years beginning in 2026), including current dollar limits, phase-outs, vehicle caps, and how Section 179 can be combined with bonus depreciation.
Find out what equipment, vehicles, and software qualify for the Section 179 deduction in 2026. Eligibility rules, examples, and documentation tips.
Step-by-step guide to electing Section 179 on IRS Form 4562 for 2026. Deadlines, documentation checklist, and the most common mistakes to avoid.
Get 2026 Section 179 limits, qualifying equipment & vehicle rules, FAQs, financing basics, and a free calculator to estimate tax savings.
Compare Section 179 vs bonus depreciation for 2026. Key differences in limits, income rules, and how to use both together to maximize your first-year write-off.
Does your state follow federal Section 179 rules? 2026 state-by-state conformity guide — which states cap deductions, require add-backs, or fully conform.
Buying a work truck, van, or SUV? See 2026 Section 179 vehicle deduction rules, examples, deadlines, and common mistakes to avoid.
Section 179 Vehicles (2026): SUV Cap, Trucks, Vans & Luxury Auto Rules