if the business started in 2023 and you placed the asset(s) into service in 2023 then the 179 deduction, if elected, must be taken in 2023 though it will become a carryforward to use in 2024 since you have no 2023 net business income. if you have no business net income. in 2024 the 179 will become a carryforward to 2025 and so on. the deduction, if elected, goes on the form or return for the business. If this is an S-corp there must be business income both at the S-corp level and personally.
