Carl
Level 15

Deductions & credits

If it qualifies for a SEC179, then it's only worthwhile to expense it, if you actually have $10K of taxable business income to offset in the tax year you purchase it.

Most portable sheds, such as the one seen here at https://www.shedliquidators.com/products/10x12-Gable-Shed.html?keyword=&matchtype=&creative=31507156... may qualify to be expensed, or depreciated under SEC179.

But if you're looking at a $10K shed that sounds more like something that would become a permanent structure to me. The easy way to tell (at least in my county) is that if the shed increases your property taxes, then it's probably considered a permanent structure and would have to be depreciated over time.