section 179

[HOPE2]

Hello maybe some body can assist/help me on this topic.

Client has daycare in her home. She bought kids bed and dinner table for kids lunch and dinner time in total $5000.

Can I use section 179 and offset expenses based on business percentage use which calculated in form 8829 home office expenses? I tried but I see it calculated based on MACRS for $5 for first year instead of $5000 * %80.

Business use percentage is %80

[garman22]

I would not show it as 8829. I would depreciate directly from Sch C. It is probably limiting it to the home office %. 

[jeffmcpa2010]

If you take a look at 

IRS De-Minimis safe harbor provisions at reg.  1.263 (a)(1)(f).

You will find that you don't need to capitalize and depreciate any individual item with a cost less than $2500. 

If you qualify for that, they costs all just go into supplies expense.

And they may not be shared expenses but rather direct expenses of the business.(Beds I can make that argument pretty easy, dining table if used by the family would be harder)

[HOPE2]

Thanks cost of furniture is $6000.