Section 179: deduct it all in year one
Section 179 lets you deduct the full purchase price of business equipment in the year you buy it, instead of depreciating it over time. For 2025, the limit is over $1 million (way more than any laptop costs).
Buy a $2,000 MacBook Pro for your business? Deduct $2,000 this year. Done.
If you use it 80% for business and 20% personal, deduct $1,600.
What qualifies?
- Laptops and desktop computers
- Monitors, keyboards, mice, docking stations
- Tablets (iPad, Surface) used for business
- Software purchased with the computer
- Printers, scanners, and peripherals
The equipment must be used more than 50% for business to qualify for Section 179.
Example
You buy a laptop for $1,800 and a monitor for $400. Total: $2,200. Business use: 90%.
Section 179 deduction: $2,200 × 90% = $1,980
IRS Reference
See IRS Publication 946 (How to Depreciate Property) and Form 4562 for Section 179 election. Report on Schedule C.
See IRS Publication 946 (How to Depreciate Property) and Form 4562 for Section 179 election. Report on Schedule C.
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