How To Depreciate Property›2025 Returns›2. Electing the Section 179 Deduction

What Property Does Not Qualify?

2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Terms you may need to know (see Glossary):

Basis Class life

Certain property does not qualify for the section 179 deduction. This includes the following.

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▸Contents — 2025 Publ 946 (PDF)

2025 Publ 946 (PDF)

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