Section 179 Tax Guides & Depreciation Hub
The definitive B2B knowledge base for commercial equipment deductions, vehicle weight classifications, IRS tax form walkthroughs, and state tax conformity strategies.
Section 179 vs. Bonus Depreciation: Complete 2026 Strategy Guide
Learn the critical ordering rules between Section 179 and Bonus Depreciation, active trade income limits, NOL restrictions, and state tax add-backs.
IRS Section 179 Vehicle Rules & 6,000 lb GVWR Thresholds
Understanding how Gross Vehicle Weight Ratings exempt heavy work trucks and vans from luxury auto caps, plus the $31,300 passenger SUV limit.
How to File IRS Form 4562 for Section 179 & Depreciation
Step-by-step instructions for completing Form 4562 Part I Line 1 through Line 13, Special Depreciation Allowance on Line 14, and Listed Property disclosures.
Section 179 Recapture Rules: When & How the IRS Claws Back
What triggers Section 179 recapture, how to calculate ordinary income clawback when business use drops below 50%, and Form 4797 Part IV instructions.
Stacking IRC § 45W Commercial EV Credits with Section 179
How to claim up to $7,500 (light duty) or $40,000 (heavy duty) in direct dollar-for-dollar commercial clean vehicle tax credits alongside first-year Section 179 expensing.
$1 Buyout Capital Lease vs. Cash Purchase: Year-1 Cash Flow
Detailed financial modeling showing how capital equipment leases allow businesses to claim 100% of the Year-1 tax deduction while paying only monthly lease payments.
California Section 179 $25,000 Cap: Rules & State Add-Backs
Deep dive into why California restricts Section 179 deductions to $25,000, disallows bonus depreciation, and how to file Form FTB 3805P / 3885.
🗺️ 50-State Tax Conformity Map
Explore statutory limits, state add-back forms, and bonus depreciation treatment across all 50 US states.
Open 50-State Map Directory →⚖️ State-by-State Comparison Matrix
Compare state tax savings, deduction caps, and corporate tax rates side-by-side for multi-state operations.
Launch Comparison Engine →