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CA Section 179 limitations

SOLVEDby IntuitLacerte Tax13Updated September 08, 2021

California doesn't conform to the federal guidelines for IRC section 179 deductions, instead using their own deduction limit and threshold amount.

California's limitations on IRC Section 179 deductions are:

  • Maximum dollar limitation for the deduction: $25,000
  • Threshold for property placed in service in the current year: $200,000

Because California's limitations differ from the federal limitations, you may notice differences between the federal and California returns when Section 179 is being claimed. See 100S Form instructions for worksheet and additional details.

For the Partnership return, the worksheet showing the reduction in limitation is located on the 3885L, line 7.

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