Cavaretta Consulting Group · Equipment Double Check™
Section 179 Dental Equipment 2026: Deduct it this year, check the price first.
Qualifying equipment placed in service by Dec 31, 2026 can be deducted on your 2026 return. Send the quote to CCG before you sign, and we'll check the price in 3–4 business days.
When equipment counts for 2026
- Signed order
- Delivered
- Installed
- In service by Dec 31, 2026
Step 4 is the one that counts for 2026.
5 of Our Favorite Equipment Buys for Section 179 in 2026
If your practice is buying equipment this year, these are 5 of our favorite ways to use Section 179. Each one can count toward your 2026 dental equipment tax deduction if it's installed by Dec 31. Each is available at special CCG pricing.
CBCT / 3D Pan
Captures 3D images of teeth, jaws, and bone in-house. Installs can take 4 to 8 weeks from signed order.
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Full Operatory Package
Equips a full treatment room in one purchase. A strong fit if you're adding or replacing an operatory.
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Intraoral Scanner
Takes digital impressions chairside. A strong fit if you still take conventional impressions.
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Sterilizers: Statim and W&H
Sterilizes instruments between patients. A strong fit if your current units are due for replacement.
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Vacuums and Compressors
Powers suction and air for every operatory. A strong fit if your current units are aging or you're adding chairs.
Equipping a new office? See CCG's new office buildouts.
Equipment Double Check™: Send Your Quote Before You Sign
Before you deduct it, make sure the price is right. Send the quote to CCG first, and we'll check it across our vendor network.
How Equipment Double Check™ works
- Email your quote.PDF, proposal, or a photo to [email protected]. No forms.
- CCG compares it.We check the pricing across our vendor network.
- Get findings in 3–4 business days.The savings we found, or confirmation your quote is already competitive.
The equipment above is available at special CCG pricing. Send a quote for anything else, and we'll compare it.
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CBCT / 3D imaging unit
$3,000 saved
“We created Equipment Double Check™ so practices get the best price available without playing procurement cat and mouse on their own. Getting the best price should be easier. Now it is.”
Get Your Equipment Quote Checked Before You Sign
Email the quote to CCG before you sign. In 3–4 business days, you'll have the savings we found or confirmation that your price is competitive.
Click to copy our email to your clipboard.
Or call CCG: 414-215-9773
Section 179 for Dentists: Deduct 2026 Equipment Installed by Dec 31
For Section 179, dental equipment counts on the 2026 return once it's installed and ready for use by Dec 31, 2026. Dental and orthodontic practices can deduct the full cost of qualifying equipment when they use it more than 50% for business. An order or invoice alone doesn't count.
2026 Section 179 limit $2,560,000 Deductible in the year the equipment is placed in service
- Phase-out $4,090,000 Spending level where the limit starts to shrink
- Bonus depreciation 100% Acquired and placed in service after Jan 19, 2025
- Deadline Dec 31, 2026 Placed in service; CBCT installs can take 4–8 weeks
- Qualifies New & used Bought from an unrelated party
Sources: IRS Rev. Proc. 2025-32, §4.24 · P.L. 119-21, §70306 (Section 179) and §70301 (bonus depreciation) · IRS Publication 946
Hear About the Next Opportunity Like Section 179
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5 Questions About Section 179 and Dental Equipment
New York practices: New York does not follow federal bonus depreciation. See the state rules question below.
Does financed dental equipment qualify for Section 179?
Yes. Financed dental equipment qualifies for Section 179 when the practice places it in service during the tax year. The same $2,560,000 limit and income rules apply as for equipment bought outright.
What does "placed in service" mean for Section 179?
Placed in service means installed and ready for its intended use. Equipment ordered, delivered, or invoiced in 2026 but not yet installed does not qualify for 2026. A CBCT can take 4 to 8 weeks from signed order to first patient scan.
Section 179 vs. bonus depreciation: what's the difference?
Both let a practice deduct qualifying equipment in the year it goes into service. Section 179 is capped at $2,560,000 for 2026 and limited to taxable business income; unused amounts carry forward. Bonus depreciation is 100% for equipment acquired and placed in service after Jan 19, 2025, with no income limit.
| Section 179 | Bonus depreciation | |
|---|---|---|
| 2026 amount | Up to $2,560,000; phases out above $4,090,000 | 100% for equipment acquired and placed in service after Jan 19, 2025 |
| Income limit | Limited to taxable business income; unused amounts carry forward | No income limit |
| State treatment | Varies; California caps it at $25,000 | CA, NY, NJ, MA, and WI do not follow it |
Does my state follow federal Section 179 and bonus depreciation rules?
Several states don't. California, New York, New Jersey, Massachusetts, and Wisconsin do not follow federal bonus depreciation, and California caps Section 179 at $25,000. Ask your CPA how your state treats equipment placed in service in 2026.
- CA
- NY
- NJ
- MA
- WI
Does used dental equipment qualify for Section 179?
Yes. Used dental equipment qualifies the same way new equipment does when the practice buys it from an unrelated party and places it in service during the tax year. The practice must also use it more than 50% for business.