How do I know if my asset qualifies for the Section 179 expense?

You can generally elect to expense the cost of your asset or vehicle as Section 179 property if you placed it in service during 2025 and used it predominantly (more than 50%) in your trade or business.

See Publication 946 for more information about qualifying assets.

If you qualify to expense the cost of your asset or vehicle as Section 179 property, enter the amount you want to expense here.