Deduct the whole system the year you put it in service.
Section 179 and 100% bonus depreciation let a practice write off qualifying capital equipment in the year it goes into service — instead of spreading it across five or more. Estimate what a C-arm, ultrasound, CT, or DR room actually costs you after tax.
What your equipment costs after the deduction
Pick a category to start inside a realistic price band, then type the exact number from your quote.
Total purchases across the year drive the Section 179 phase-out, which starts at $4,090,000.
Order dates work backward from the install date — delivery, room prep, and applications training all sit ahead of December 31. Ask us what's still achievable for your modality.
Compare it to financing — what year one actually looks like in cash Open
Payment estimate only. Actual terms depend on credit, structure, and lender — and a lease may be treated differently than a loan for deduction purposes. We'll walk through the real numbers with you.
The deduction follows the install date, not the invoice date
Purchase or finance
Buy outright, finance, or lease under a qualifying structure. Financed equipment can still be deducted in full — you don't have to pay cash to take the deduction.
Place it in service by Dec 31
The system has to be delivered, installed, and ready for patient use before year end. Room prep, power, shielding, and applications training all sit on this critical path.
Elect the deduction at filing
Your CPA elects Section 179 on Form 4562 and applies bonus depreciation to any remaining basis. The write-off lands on the 2026 return.
Capital equipment a practice puts to work
- Mobile and fixed C-arms, including refurbished systems new to your practice
- Ultrasound systems, carts, and probes
- CT, MRI, and nuclear medicine systems
- Digital radiography rooms, portables, and DR retrofit panels
- Bone densitometry and other diagnostic systems
- Surgical tables, lights, booms, and sterilization equipment
- Patient monitors, injectors, and imaging accessories
- PACS workstations, servers, and off-the-shelf imaging software
Where the deduction stops
- The building itself, and most structural improvements to it
- Land and land improvements such as parking and landscaping
- Equipment used 50% or less for business
- Equipment acquired from a related party
- Inventory you hold for resale
- Equipment delivered in 2026 but not operational until 2027
Used and refurbished equipment does qualify, as long as it is new to your practice. That matters when a certified pre-owned C-arm delivers the same deduction as a new one at a fraction of the price.
Before you talk to your CPA
If bonus depreciation is 100%, why does Section 179 still matter?
Two reasons. First, many states cap or disallow bonus depreciation but conform to Section 179 — so the split between the two changes your state return even when the federal total is identical. Second, Section 179 is elective line by line, which gives your CPA control over how much deduction lands in which year. Bonus depreciation applies to whole asset classes unless you elect out.
Can I deduct the full amount if I finance the equipment?
Generally yes. The deduction is tied to placing the asset in service, not to how much cash you paid. That is why a year-end purchase financed at $0 down can produce a first-year deduction far larger than the payments you make in that year. A true operating lease is treated differently — those payments are typically deducted as rent instead.
What if my practice's taxable income is lower than the deduction?
Section 179 can't exceed your net taxable business income; the unused portion carries forward to future years. Bonus depreciation has no such limit and can create or increase a net operating loss. This is the single biggest reason the estimate above can overstate your first-year benefit — run the real numbers with your CPA.
Does refurbished equipment qualify?
Yes. The requirement is that the equipment is new to you, not new from the factory. A certified pre-owned C-arm or a refurbished ultrasound system is eligible on the same terms as new equipment, which is what makes the after-tax math on pre-owned imaging so favorable.
How late in the year can I still order?
It depends on the modality. A portable ultrasound can ship and be operational in days. A mobile C-arm typically needs a few weeks for delivery and applications training. A CT or fixed DR room involves site prep, power, and shielding — that's a months-long path, and by late fall the calendar is usually the binding constraint, not the equipment. Ask us what's realistic for your timeline before you assume the door is closed.
What about equipment we rent from you first?
Rental payments are generally deducted as an operating expense while you rent. If you convert to a purchase and apply accrued rental credit, the deduction timing follows the date you take ownership and place the equipment in service as your own asset. Tell your CPA how the conversion is structured — we'll provide the documentation.
Know the number before the calendar decides for you.
Send us the modality and the timeline. We'll come back with real pricing, a realistic install date, and what it looks like after the deduction.