Section 179 lets a business deduct the full purchase price of qualifying equipment in the year it goes into service, instead of writing it off a little at a time over several years. Office furniture is on the list of qualifying property. The desks, chairs, workstations and file cabinets you have been putting off buying can come off this year's taxable income.
At LW Office Furniture Warehouse, we field these calls every December, and the conversation almost always starts the same way. Somebody's accountant told them to spend before the year closes.
What Section 179 Covers
For the 2026 tax year the deduction is capped at $2,560,000, with the benefit starting to phase out once a company places more than $4,090,000 of qualifying property in service. For a furniture purchase, the ceiling is almost never the issue.
Both new and pre-owned furniture qualify. The tax code does not care whether the desk came off a factory line last month or off our showroom floor, only that it is put to work in your business. The property has to be used for business more than half the time, and financing does not disqualify anything. A purchase you are paying for over time can still be deducted in full this year.
The Deadline Is About Delivery, Not the Purchase Order
The rule is that the furniture has to be placed in service by December 31. Ordering it, paying for it or having it sitting on a truck somewhere does not count. It has to be delivered and in use. This is where December purchases fall apart. New furniture ordered from a manufacturer in the first week of December often arrives in January, and the deduction moves with it, onto next year's return.
At LW Office Furniture Warehouse, there is 150,000 sq. ft. of inventory in stock across our four showrooms, and we deliver anything in that inventory within 100 miles of a showroom location. You can pick out furniture that is already here, have it delivered (fully assembled) and in service well before the Dec. 31 deadline.
Where the Savings Stack Up
Run the numbers on a $75,000 purchase. Deduct the full amount and a company in a 35% bracket keeps about $26,250 it would otherwise have paid in tax, putting the real cost closer to $48,750.
Now apply that to pre-owned, which already runs 60 to 80% off the list price of new. The deduction comes off what you actually paid, so the two savings compound instead of cancelling each other out. This is why so many of our clients pair new desks and workstations with quality pre-owned seating. The whole purchase gets deducted the same year, and the budget goes considerably further than it would on new alone.
We’ll sell you the furniture, but we won’t be able to prepare your returns, so talk to your accountant before you commit. Taxable income limits, carryforward rules and state by state differences all affect what you can actually claim, and you will want invoices, proof of payment and in-service dates on file. The clock is ticking. By mid-December, many of the pieces on our floor would have already been picked over and delivery calendars are full, and the pieces you were eyeing in October are gone.
Come see what we have in stock at any of our four showrooms, or get in touch with us and we will put together a quote you can take to your accountant.
Louisville Showroom
Steelcase Amia Ergonomic Task Chair – Navy/Seagull
Comfort meets performance! The Steelcase Amia Ergonomic Task Chair features a supportive design, adjustable comfort, and a sleek navy finish that looks great in any office. A premium ergonomic chair at a great value—this is a find you don’t want to miss!
$ 529.00 $ 329.00
Lexington Showroom
Haworth Zody Ergonomic Chair
Like new condition at a great price for desk or conference seating
$ 529.00 $ 299.00
Indianapolis Showroom
Haworth Very series, Multipurpose chairs, green thermoplastic, armless, silver frame
Brighten Your Space Without Breaking the Budget!
$ 159.00 $ 98.00
Cincinnati Showroom
Steelcase Height Adjustable Desk
Upgrade your workspace with a high-quality Steelcase height-adjustable desk! Featuring a sleek, modern design and easy sit-to-stand functionality, this desk offers the perfect combination of comfort, durability, and value at a fraction of the cost of buying new.
$959.00 $599.00
Looking for Brand-New Furniture?
LW Office Furniture Warehouse offers a range of new options to fit your style and budget—not just Euroline. From modern desks to conference tables and storage solutions, our selection makes it easy to furnish any office with brand new pieces that are built to last.