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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