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When acquiring new equipment for your business—such as a computer, a delivery van, a manufacturing machine, or even a piece of furniture—those items are treated as capital assets. The IRS lets you recoup the cost of these assets via depreciation, yet in specific situations you can fully write off the purchase price in the first year. Such a write‑off delivers a large tax deduction and enhances cash flow. The process requires several essential rules, forms, and best‑practice steps. Below is a straightforward guide to help you claim full write‑offs on business equipment.
Learn about the two key depreciation tools that make a full first‑year write‑off possible: Section 179 and Bonus Depreciation. • Section 179 permits you to expense the entire cost of qualifying equipment, up to a dollar threshold that is adjusted yearly for inflation. The threshold is larger for small businesses and decreases if your total purchases exceed a set limit in a calendar year. • Bonus Depreciation applies to assets eligible for the 100 % first‑year deduction and is available for all remaining depreciable property after the Section 179 election. Its rate has fluctuated over the last ten years, yet as of 2024 it is again 100 % for new and used property acquired after 2022. Both methods are available only for property that is placed in service during the tax year and that is not part of a lease or a rental agreement.
Confirm that the equipment qualifies. • The asset must be tangible personal property with a useful life of 20 years or fewer. • Certain items—such as land, real estate, and some types of furniture—do not qualify for the full write‑off. • If the equipment is used in a trade or business, it must be employed at least 50 % for business purposes to be fully deductible. • For used equipment, you must be the original owner or possess a title free from lease restrictions.
Collect your documentation before buying. • Store the invoice, receipt, or contract that records the purchase price, acquisition date, and equipment category. • Log the serial number, model, and any relevant identifying details. • If you pay in installments, preserve a payment schedule and the dates of each installment. • For leased equipment, you must provide the lease agreement and evidence that you can deduct under the lease terms.
Calculate the total amount you can expense. • Total the cost of all equipment you plan to claim in the current year. • If the total exceeds the Section 179 limit, you may still claim the maximum Section 179 amount and then apply Bonus Depreciation to the remainder. • If you exceed the overall limit on Section 179 (the "phase‑out" threshold), the amount that exceeds the limit is not deductible under Section 179 and must be depreciated over its useful life.
Submit the election on your tax return. • For most small‑ to‑mid‑size businesses filing Form 1120 or 1120‑S, the election is made on Form 4562, Depreciation and Amortization. • The form requires you to detail each item, its business use percentage, 中小企業経営強化税制 商品 cost, and the amount you claim under Section 179. • If you choose Bonus Depreciation, list the remaining cost and check the appropriate box on Form 4562. • Attach a copy of the purchase invoice (or a summary if you have many items) to support your deduction.
Use the half‑year convention. • The IRS assumes that any qualifying property put into service during a tax year is placed in service halfway through that year. • This convention effectively reduces the depreciation you can claim in the first year for assets that do not qualify for a full write‑off. • Nonetheless, if you apply Section 179 or Bonus Depreciation, the half‑year convention is irrelevant as you expense the full cost in the first year.
Keep a record for at least seven years. • The IRS may audit your return and seek proof of the equipment’s purchase and business use. • A thorough file that contains the invoice, a business use log, and the original cost basis will shield you from penalties.
Watch out for special situations. • Home office equipment: If some of your equipment is used in a home office, you may need to divide the deduction between business and personal use. • Section 179 on leased equipment: If you lease equipment, the lease must be structured such that you effectively owns the asset (e.g., a lease‑to‑own arrangement). • International vendors: If you buy equipment from a foreign supplier, you must consider import duties and verify the purchase price is reported correctly.
Illustrative scenario. • Your company acquires a new delivery van for $45,000 and a computer system for $3,000 in March. • The total purchase amount is $48,000, which is under the 2024 Section 179 limit of $1,160,000. • You elect to expense the entire $48,000 under Section 179 on Form 4562. • Since the entire amount is expensed, you need not claim Bonus Depreciation. • You keep the invoice and a log indicating the van is used 100 % for deliveries, making the deduction fully valid.
Final checklist before filing. • Ensure that each item truly qualifies for the full write‑off. • Verify the business use percentage is at least 50 %. • Double‑check that the total Section 179 amount does not exceed the threshold or the phase‑out limit. • Attach all supporting documents. • File Form 4562 with your corporate return and retain copies for your records.

Following these steps enables you to maximize your tax savings and maintain healthy cash flow. Keep organized, maintain meticulous records, and seek a tax professional if complex ownership or leasing arrangements arise. The full write‑off is a powerful tool—when used correctly, it can transform a large equipment purchase into a substantial tax deduction.