How To Depreciate Property›2025 Returns›2. Electing the Section 179 Deduction
What Property Qualifies?
Publication 946 — How To Depreciate Property · 2026-10-03 edition · updated 2026-10-04 · United States
Terms you may need to know (see Glossary):
Adjusted basis Basis Class life Structural components Tangible property
To qualify for the section 179 deduction, your property must meet all the following requirements.
It must be eligible property.
It must be acquired for business use.
It must have been acquired by purchase.
Property Does Not Qualify .
The following discussions provide information about these requirements and exceptions.
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