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Section 179 and used printing equipment

By the Buckets of Ink equipment team · Figures as of October 4, 2026

$2,560,000

Max deduction, 2026

$4,090,000

Phase-out starts

Dec 31

In service by

Section 179 of the tax code lets a business deduct the full price of qualifying equipment in the year it starts using it, instead of spreading the deduction over several years. Used equipment counts, as long as it's new to your business.

Here is how it works for a print shop buying a used press, dryer, printer or embroidery machine. This is general information, not tax advice. Your tax adviser can tell you how it applies to your business.

Does used equipment qualify?

Yes. Section 179 covers new and used machinery bought for your business. The used machine just can't be something you (or a related business) already owned or used before.

  • You buy it (or finance it) for your business.
  • You place it in service in the tax year: delivered, set up and ready to run, not just paid for.
  • You use it for business more than 50% of the time.
  • It's equipment, like a press, dryer, DTF printer, embroidery machine, heat press or exposure unit. Buildings and land don't count.

The 2026 limits

  • Deduct up to $2,560,000 of qualifying equipment for tax years starting in 2026 ($2,500,000 for 2025).
  • The limit starts to shrink dollar for dollar once you put more than $4,090,000 of equipment in service in the year, and is gone at $6,650,000.
  • The deduction can't be more than your business's taxable income for the year. Anything over carries forward to next year.
  • Bonus depreciation can cover the rest: 100% bonus depreciation is back, and permanent, for qualifying property acquired after January 19, 2025.

Financing still counts

You can take the deduction on equipment you finance with a loan or an equipment finance agreement, even though you haven't paid it off yet. That's why many shops finance a machine near year end: the payments are spread out, but the deduction can come all at once.

Leases work differently. A true lease (where you give the machine back at the end) is usually an expense, not a Section 179 purchase. A $1 buyout lease is usually treated as a purchase. Ask your adviser which one you have.

The deadline is December 31

The machine has to be placed in service by the last day of your tax year, December 31 for most businesses. Buying it on December 30 isn't enough if it's still sitting on a truck. Leave time for freight, rigging and setup.

How to claim it

  • Keep the paid invoice and bill of sale from Buckets of Ink. They show the price, date and that it's used equipment.
  • Note the date the machine was set up and first used.
  • Your tax preparer claims it on IRS Form 4562 with your return.
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Questions

Does used printing equipment qualify for Section 179?

Yes. Used machinery qualifies as long as it's new to your business, bought for business use, placed in service in the tax year, and used for business more than 50% of the time.

What is the Section 179 limit for 2026?

For tax years starting in 2026 the maximum deduction is $2,560,000. It phases out dollar for dollar once you place more than $4,090,000 of equipment in service in the year.

Can I take Section 179 on financed equipment?

Yes. Equipment bought with a loan or equipment finance agreement can qualify in the year you place it in service, even before it's paid off. True leases are usually treated differently.

When is the deadline?

The equipment must be placed in service, meaning set up and ready to use, by the last day of your tax year. For most businesses that's December 31.

Is this tax advice?

No. This page is general information. Talk to your tax adviser about your own situation before you rely on it.

Sources

Not tax advice. This page is general information about federal tax rules as of October 4, 2026. Limits change every year and state rules can differ. Talk to your tax adviser before you buy a machine for the deduction. Buckets of Ink can't tell you whether a purchase qualifies for your business.