I am claiming the purchase of equipment for 2023 section 179. My question is that for my 2022 I did not claim any depreciation for equipment purchases. My options?

[philip-engle]

Can I combine the 2022 purchase and 2023 for my section 179.

[ThomasM125]

No, you can only take the section 179 expense allowance for assets in the year you place the asset into service for the business. If you fail to make the election, you have six months from the due date of the return (excluding extensions) to amend the return to take the section 179 deduction. You can't enter an asset used in the business in 2022 on your 2023 tax return and take the section 179 allowance for it.

[Mike9241]

you need to amend 2022 to take the depreciation. if you don't do it for 2022, at some point you may lose the deduction forever. You can not take the depreciation you could have taken in 2022 in 2023