Anonymous
Not applicable

Business & farm

for some taxpayers bonus is better than 179.       179 is limited to business income, so if you have a loss the deduction is carried over to the next year.  bonus is not limited by business income.     in addition should business use of of a "179" asset drop below 50% , unless the item would have been fully depreciated using its MACRS life,  the 179 deduction must be recaptured.