Your next exam table could cost a lot less than the price tag.
With Section 179, your practice can deduct the full price of qualifying equipment this year. Run your numbers below.
Maximum Section 179 deduction for 2026
In total purchases before it starts to phase out
Bonus depreciation on qualifying equipment in 2026
Equipment must be delivered and in use
What would it really cost you?
Type in what you’re planning to spend and pick your tax rate.
Not sure? Add your federal and state rates, or ask your accountant.
*Estimate only. Assumes enough business income to take the full deduction. Amounts over the limit may be covered by bonus depreciation. Not tax advice.
So what is Section 179?
Normally, when your practice buys equipment, you deduct its cost a little at a time over several years. Section 179 lets you deduct the whole thing in the year you start using it.
That means a lower tax bill now and more cash to put back into your practice. It’s one of the few tax breaks built specifically to help small and mid-sized businesses invest in themselves.
How it works
Choose your equipment
Pick durable equipment your business will use more than half the time for work.
Buy it or finance it
Financed and lease-to-own purchases can qualify too, so you can deduct it before it’s paid off.
Have it in use by Dec 31
Ordering isn’t enough. It has to be delivered and in service by year end, so don’t leave it to the last minute.
Claim it at tax time
Your accountant elects the deduction on IRS Form 4562. We’ll send itemized invoices to make it easy.
Does my business qualify?
Usually a good fit
Private medical practices and physician groups
Clinics and urgent care centers
Physical therapy and chiropractic offices
Dental, podiatry and specialty practices
Home health and senior care businesses
Where it doesn’t apply
Equipment bought for personal or home use
Equipment used for business less than half the time
Tax-exempt organizations (nonprofits, schools, government)
Deductions larger than your business’s taxable income
What equipment qualifies?
Durable equipment your practice uses to see and treat patients. Shop by category:
Exam room & furniture
Diagnostics
Sterilization & lab
Not covered: disposables and everyday supplies like gloves, syringes and exam paper. Those are already deducted as regular business expenses.
View all equipmentFinance it. Still deduct it this year.
Financed and lease-to-own equipment can qualify for the full deduction, so you can spread out payments and still take the whole write-off on your 2026 return.
Common questions
Does used or refurbished equipment qualify?+
It can, as long as it’s new to your business and used for business more than half the time.
Can I finance the equipment and still take the deduction?+
Yes. Financed and lease-to-own equipment can qualify for the full deduction in the year it’s placed in service, even though you’re still making payments.
What if I order before December 31 but it arrives in January?+
It won’t count for 2026. The equipment has to be delivered and in use by December 31, so leave extra time, especially for freight items. Lead times vary by manufacturer, so call us if timing matters.
What if I spend more than the $2,560,000 limit?+
The deduction starts phasing out once total equipment purchases pass $4,090,000. Amounts above the limit may still be covered by 100% bonus depreciation. Your accountant can tell you how to combine the two.
Is there a cap based on my income?+
Yes. The Section 179 deduction can’t be more than your business’s taxable income for the year. Unused amounts can generally be carried forward.
How do I claim it?+
Your accountant elects the deduction on IRS Form 4562 with your business tax return. Keep your invoices and delivery records.
We’re a nonprofit, school or government buyer. Does this apply?+
Generally no, since tax-exempt organizations don’t pay income tax. We still offer tax-exempt purchasing and purchase orders.
Tax-exempt? See our tax-exempt customer page and purchase orders.
Questions about what qualifies?
Our team can help you pick the right equipment and check current lead times.
Tiger Medical does not provide tax, legal or accounting advice. This page is general information about Section 179 for the 2026 tax year. Eligibility and deduction amounts depend on your business’s situation and how the equipment is used. Consult your tax professional before making purchase decisions.