I have QIP on non-residential. I am not over the $2.5MM nor in excess of $1MM of 179.  I have the box checked under the "General Section" QIP - Nonresidential for Section 179 and MACRS 31.5/39-year SL Nonresidential Real Poperty selected for the method, however Lacerte is not taking 179 on the improvements.  I have entered the amount in Current Section 179 expense and it still does not included it.  If I change the method to 15YR SL Improvements it takes it as bonus (which I do not think is correct).  Any thoughts on how to get the 179 with 39 year?