← Guides · November 9, 2026
Section 179 Year-End Deadline: Buy by Dec 31 or Wait?
For the deduction to count in 2026, the equipment has to be bought and placed in service by December 31. Signing the order is not enough: a truck that arrives in January belongs to next year’s return.
A quick checklist
- In service means ready to use. Delivered and set up, or driving on the road.
- Business use matters. The deduction follows the share of business use. A truck used 80% for the business supports 80% of the cost.
- Keep the paperwork. Invoice, date placed in service and a mileage or usage log.
Is rushing worth it?
Take a $60,000 machine and a combined 29% tax rate. A full first-year deduction saves about $17,400 this year. Waiting until January does not lose the deduction, it moves it a year later. The question is whether you want it against this year’s income or next year’s.
Run both years in the calculator, and confirm limits and eligibility with a tax professional before you buy.