I suspect that you claimed the section 179 deduction for one or more assets acquired in 2021 but the deduction is limited on this year's tax return to the $2,470 because the total cost you can deduct is limited to your taxable income from the active conduct of a trade or business during the year.
There are two issues which might be affecting the section 179 deduction on your tax return. Both are discussed in this IRS Publication.
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If you are married filing separately, you and your spouse must allocate the dollar limitation for the tax year.
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The total cost you can deduct is limited to your taxable income from the active conduct of a trade or business during the year. You are considered to actively conduct a trade or business only if you meaningfully participate in its management or operations. A mere passive investor is not considered to actively conduct a trade or business.
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