Back to Section 179
Eligibility Signals // CPA Confirmation Required

Section 179 Eligibility Signals

This page is an engineering-ready checklist — not tax advice. Depending on your entity and how the asset is placed in service, certain software and implementation costs may qualify for Section 179 treatment. Confirm eligibility, limits, and timing with your CPA.

Entity & Use Case

Eligibility often depends on the entity type and whether the asset is used in an active trade or business. A CPA can confirm whether your structure and usage support Section 179 treatment.

Placed-in-Service Timing

Section 179 is typically evaluated based on when the asset is placed in service. Your CPA will confirm timing rules, thresholds, and any current-year limits.

Software Classification

Certain software and implementation costs may be eligible depending on classification and integration scope. Documentation matters: scope, invoice detail, and a clear capitalization narrative.

Documentation Readiness

A clean paper trail improves CPA review: statement of work, invoice line-items, deployment date, and an internal memo describing the asset and operational purpose.

What NavTech Provides

We produce documentation that helps your CPA evaluate treatment. We do not provide tax advice and we do not determine eligibility.

  • Engineering scope & implementation summary
  • Documentation-friendly invoicing language
  • CPA Brief (non-tax-advice) for classification discussion
  • Optional capitalization memo template (CPA finalizes)

CPA Readiness Checklist

If you want a fast CPA review, gather the following. This reduces back-and-forth and keeps the decision grounded in documentation.

  • Business/Entity name and structure (LLC/S-Corp/C-Corp)
  • Asset description and operational purpose
  • Deployment / placed-in-service date
  • Invoice and scope of work (line-item detail)
  • Any prior-year depreciation approach (if applicable)

Compliance Note: Section 179 rules and limits change. This page is educational and operational — your CPA is the source of truth for your entity.

Next Actions

Get the Brief

Download the CPA Brief for classification discussion. It is intentionally non-legal and non-tax-advice.

Run Diagnostic

We can provide engineering documentation; your CPA confirms treatment.