Tax Benefits

Section 179 Tax Deduction

Overview
Section 179 lets you deduct the full cost of qualifying assets in the year they’re placed in service, rather than spreading the write-off over several years.

2025 Limits
You can deduct up to $1,250,000 in total. That limit phases out dollar-for-dollar once your eligible purchases exceed $3,130,000. After using Section 179, you may also claim 40% bonus depreciation on any remaining cost.

Eligibility for Modular Buildings
Your modular building must be movable (not permanently affixed) and used more than half the time for business. Installation, delivery, setup and similar fees all count toward your deductible amount.

How to Claim
Place the building in service by December 31. Complete IRS Form 4562 (elect Section 179 on Line 1) and file it with your return. Once made, the election is irrevocable for that tax year.

Key Benefits

• Immediate tax savings up to $1.25 million

• Stronger cash flow through a dollar-for-dollar reduction in taxable income

• No need to track multi-year depreciation schedules

Example
A $150,000 modular office pod bought and placed in service in 2025 can be fully deducted that same year.

Section 179 Calculator