No, the business must be profitable in order to take the Section 179 deduction, it cannot be applied to create a net loss for the business. The unclaimed portion will be carried over to next year.
A deduction attributable to qualified section 179 real property which is disallowed under the trade or business income limitation (see Business Income Limit in chapter 2 of Pub. 946) for 2024 can be carried over to 2025. Thus, the amount of any 2024 disallowed section 179 expense deduction attributable to qualified section 179 real property will be reported on line 13 of Form 4562.
Special Rules for Section 179 property - you might be thinking of bonus depreciation....
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