Home / Insights

#Form 4562

Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.

Browse by topic

All topics Case studies Community Getting started IRS & compliance

IRS & compliance · Sep 19, 2026

Section 179 Raised to $2.5M (Phaseout Starts at $4M): Compliance Planning for Equipment Buys

OBBBA raised the §179 limit to $2.5 million, with phaseout beginning at $4 million of placements. North Carolina does not match federal limits—expect add-backs. Plan federal and NC books before buying equipment.

Read article

Your situation

Have a question about your own situation?

Every file is different. Book a free 30-minute consultation and a CPA will walk you through yours.

Articles are general information, not tax or legal advice for your specific situation.

Book a consultation Request a quote