Carl
Level 15

Deductions & credits

Do I have to have a registred business to be allowed the 179 deduciton?

Having a "registered" business and the SEC179 deduction are two unrelated things.

If you are self-employed and report business income/expenses on SCH C,  (registered or not) and your business has assets that qualify for a SEC179 deduction, then such deduction is allowed.