Section 179 deduction

[user17711646044]

i bought a new vehicle in 2025 (its 100% business use). I've mad ea profit so can use the Section 179 deduction. If I do 100% of the deduction, I'm getting a rather large refund. I'd rather spread the section 179 deduction out over 2 or maybe 3 years to help with tax obligations in those years. Am I able to do that or do I need to use the standard deduction?

[ThomasM125]

You can't spread the section 179 deduction over several years, but you can choose the amount of the deduction in the current year and deduct the balance over several years by using standard depreciation rates over the remaining useful life.

To do so, on the screen that says How much do you want to deduct for the business use of this vehicle?, enter the section 179 amount you choose for the current year and check the box that says I don't want to take the special allowance. You see those options when you enter the vehicle expenses for your business. The cost of the vehicle minus the section 179 deduction will be depreciated in the current and future years using modified accelerated cost recovery system depreciation (MACRS). That means in the case of a vehicle, it will be depreciated over five years with more depreciation being taken in the earlier years.