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Logo](https://blog.ultradent.com/hubfs/Template/Blog/images/ultradent_corner_logo.png)](https://www.ultradent.com/?__hstc=233546881.6ce3c127e0d8e0b142ccbf3742853f08.1583280684877.1583280684877.1583280684877.1&__hssc=233546881.1.1583280684877&__hsfp=1331156460) ![](https://blog.ultradent.com/hubfs/Save-your-Money.jpg) # A Dentist’s Guide to Section 179 [Daniel Lewis](https://blog.ultradent.com/author/daniel-lewis) | October 17, 2023 [![Share on facebook](https://blog.ultradent.com/hubfs/Template/Blog/images/facebook-color.png)](http://www.facebook.com/share.php?u=https://blog.ultradent.com/a-dentists-guide-to-section-179&utm_medium=social&utm_source=facebook) [![Share on linkedin](https://blog.ultradent.com/hubfs/Template/Blog/images/linkedin-color.png)](http://www.linkedin.com/shareArticle?mini=true&url=https://blog.ultradent.com/a-dentists-guide-to-section-179&utm_medium=social&utm_source=linkedin) [![Share on twitter](https://blog.ultradent.com/hubfs/Template/Blog/images/twitter-color.png)](https://twitter.com/intent/tweet?original_referer=https://blog.ultradent.com/a-dentists-guide-to-section-179&utm_medium=social&utm_source=twitter&url=https://blog.ultradent.com/a-dentists-guide-to-section-179&utm_medium=social&utm_source=twitter&source=tweetbutton&text=) [![Share on email](https://blog.ultradent.com/hubfs/Template/Blog/images/email-color.png)](mailto:?subject=Check%20out%20https://blog.ultradent.com/a-dentists-guide-to-section-179&utm_medium=social&utm_source=email%20&body=Check%20out%20https://blog.ultradent.com/a-dentists-guide-to-section-179&utm_medium=social&utm_source=email) When it comes to running a successful dental practice, ensuring you're financially savvy is essential, just like providing quality patient care. The complexities of the tax code can seem daunting, but there are specific provisions tailored for businesses like dental practices and they can save you a significant amount of money. One such provision is the Section 179 tax deduction, which, if used properly, can help you improve your practice by investing in new equipment and technology while saving you cash.   **What is Section 179?** ![AdobeStock_260401804](https://blog.ultradent.com/hs-fs/hubfs/AdobeStock_260401804.jpeg?width=528&height=352&name=AdobeStock_260401804.jpeg)At its core, Section 179 is a tax incentive designed to encourage businesses to invest in themselves. This provision allows businesses to deduct the full purchase price of qualifying equipment and/or software bought or financed during the tax year. Instead of getting a small deduction over several years through standard depreciation, Section 179 lets you deduct the full amount in one go. For example, if you purchase a new[VALO™ X](https://www.ultradent.com/products/categories/equipment/curing-lights/valo-x?sku=5973-) curing light or [Gemini EVO™](https://www.ultradent.com/products/categories/equipment/diode-lasers/gemini-evo-laser?sku=9120-) soft tissue diode laser, instead of writing off a small portion of the cost each year for several years, you can potentially write off the entire cost in the year you purchase it.     **Section 179 Benefits for Dentists** Dentistry is a field that thrives on technology and equipment. From diagnostic tools to patient comfort amenities, investing in quality equipment is crucial. Section 179 is particularly beneficial for dentists because: 1. **Immediate Returns:** With the full deduction taken in the initial year, there's an immediate reduction in the net cost of the equipment, effectively giving you a substantial discount on the purchase. 2. **Encourages Modernization:** Dentists can keep their practices updated with the latest technology, offering better patient care without being overly burdened by the financial implications. 3. **Flexibility:** The deduction applies whether you purchase, finance, or lease the equipment, providing dentists with flexibility in how they acquire their tools. ![AdobeStock_482718835](https://blog.ultradent.com/hs-fs/hubfs/AdobeStock_482718835.jpeg?width=548&height=365&name=AdobeStock_482718835.jpeg) **How Can Dentists Claim the Section 179 Deduction?** 1. **Qualifying Purchases:** First and foremost, the equipment/software you purchase should qualify for the deduction. In general, the item should be tangible personal property primarily used for business purposes more than 50% of the time. 2. **Purchase Within the Tax Year:** The equipment must be purchased and put into use within the tax year you're claiming the deduction. So, if you're aiming to claim the deduction for 2023, ensure your equipment is operational by December 31, 2023. 3. **Stay Within Limits:** There is a to the total amount written off [($1,160,000 in 2023)](https://www.section179.org/section_179_deduction/). This is adjusted annually for inflation. 4. **Fill Out the Appropriate Form:** To claim the Section 179 Deduction, fill out Part One of [IRS Form 4562](https://www.irs.gov/forms-pubs/about-form-4562), and attach it to your tax return. 5. **Consult with Professionals:** As with any tax-related decision, it's always wise to consult with a tax professional or CPA who's familiar with your specific situation. They can guide you on the nuances and provide personalized advice. For dentists, understanding and leveraging tax benefits like the Section 179 deduction can be a game-changer. It not only offers financial relief but encourages continual growth and modernization of the practice. As with all tax provisions, stay informed, keep meticulous records, and when in doubt, reach out to a tax professional to ensure you're maximizing your benefits without any compliance issues.   ![Daniel Lewis](https://blog.ultradent.com/hubfs/Blog%20Images/Author%20Images/Daniel-Lewis-headshot.jpg) ### [Daniel Lewis](https://blog.ultradent.com/author/daniel-lewis) Daniel is a longtime news producer turned dental industry storyteller who’s interviewed people on every continent plus the international space station. 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