Business & farm

tangible assets costing more than $2500 can not be directly expensed.  rather you have to capitalize and depreciate them.   for 179 direction you need sufficient business income before this deduction, otherwise, it is limited to business income.  the alternative is to take 100% bonus depreciation which is not subject to the business income limitation.  in case you're asking about 2023 taxes, in 2023 bonus depreciation starts to be phased out and is limited to 80% 179 is not but still is subject to the business income limitation.

Turbotax will automatically handle any limitation