2026 Section 179 eligibility and phaseout planner
Screen business use, placed-in-service spending, income, and the 2026 Section 179 phaseout.
Run your estimate
Results update as you change the inputs.
Preliminary Section 179 amount$150,000
- Business-use basis screened
- $150,000
- 2026 limit after spending phaseout
- $2,560,000
- Entered business-income limit
- $0
- Remaining asset basis before other depreciation
- $0
Property type, acquisition party, placed-in-service date, business use above 50%, taxable income, elections, listed-property rules, and recapture require review.
Copy link
Use the estimate to ask a better question.
Bring the assumptions, your records and the result to a tax professional before acting on a material tax or retirement decision.