No, you must claim Section 179 deductions for equipment and/or vehicles in the tax
year that the item was "placed in service" - meaning when the
item is ready and available.
Please be advised: If you chose not to take the full Section 179
deduction, you may be able to take a one-time special allowance depreciation.
After entering the percentage of the 179 deductions, the system will move you
to the special allowance depreciation option. Please note that not every state
follows the federal rules for depreciation.
Please visit 179 Vehicle Deductions for more information.
