
US Section 179 Deduction: 2026 Equipment Write-Off Rules
Understand the US federal Section 179 deduction for 2026, including the $2,560,000 limit, eligible equipment, vehicle restrictions, business-income ceiling, and IRS filing rules.
#fixed-assets
Accounting for long-term tangible assets including equipment, vehicles, furniture, and property

Understand the US federal Section 179 deduction for 2026, including the $2,560,000 limit, eligible equipment, vehicle restrictions, business-income ceiling, and IRS filing rules.

Calculate straight-line depreciation with the cost minus salvage value divided by useful life formula. See step-by-step examples and IRS recovery periods.