Any § 179 expense amount that is carried forward is subject to the business income limitation in the carryforward year.

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Any § 179 expense amount that is carried forward to a future year is subject to the business income limitation in the carryforward year. This means that the amount that can be deducted in the carryforward year is limited by the amount of taxable income the business generates in that year.

Any § 179 Expense Amount That Is Carried Forward Is