Depreciation Tax Deductions

Spread the cost of major business assets over their useful life. Depreciation lets you deduct large purchases gradually instead of all at once.

depreciationSection 179MACRSbusiness assets

check_circleWhat You Can Deduct

  • checkOffice furniture (7-year property)
  • checkComputers and tech equipment (5-year)
  • checkVehicles (5-year property)
  • checkCommercial buildings (39-year)
  • checkResidential rental property (27.5-year)
  • checkManufacturing equipment (5-7 year)
  • checkLeasehold improvements (15-year)

lightbulbTips for Keeping Records

  • tips_and_updatesSection 179 lets you deduct the full cost immediately (up to limits)
  • tips_and_updatesBonus depreciation provides 60% first-year deduction in 2026
  • tips_and_updatesKeep records of the date each asset was placed in service
  • tips_and_updatesConsult a CPA for the best depreciation strategy for your situation

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