This question is too broad with almost no facts.
- Section 179 is limited to business income. Since it appears you have no business income, you will not benefit from any Section 179 in 2022.
- If the business income limitation precludes you from benefiting from Section 179, any unused amount will be carried over.
- You then need to project what 2023 will be like to determine if the carry over can be used then. If not, then you need to project 2024.
- Depending on how savvy you are with numbers, you may want to do a time value of money analysis; comparing having a carry over of Section 179, determining what year you believe it will be utilized vs just taking normal depreciation.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
