Section 179 does not "show up" the same way other expenses do. Section 179 expense is calculated on Form 4562. How it gets to Form 1040 depends on what type of business structure you have. If you are filing Schedule C, the deduction is reported on Line 13 - Depreciation and Section 179 Expense. For a partnership or S-Corp the deduction is reported on Schedule K-1 which flows to Schedule E of your 1040 tax return.
The deduction for Section 179 Expense is limited to your business' taxable income. So if your business is showing a loss, you will not see a Section 179 Expense deduction. Instead, it will carry forward.
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