Book A Session
(312) 809-9317

Black Friday Business Purchases You Can Deduct | CPA Tax Tips 2025

Author: Elite Consulting, P.C. | | Categories: Audit Risk Reduction , Business Structure and Taxes , Client-Tax Advisor Relationship , CPA Tips , EconomyAndTaxes , Section 179 Tax Benefits , Tax Policy Changes , Tax Rate Reduction , Tax Reform Updates , Tax Savings , Tax-free savings , Year-End Tax Planning , Year-Round Tax Support

Blog by Elite Consulting, P.C.

Black Friday Isn’t Just About Deals — It’s About Smart Tax Planning

As a CPA, I often advise small business owners to look beyond the sales and think strategically about how purchases impact their taxes. Black Friday and Cyber Monday aren’t just for shopping; they can be one of the last opportunities in 2025 to make purchases that qualify for Section 179 deductions.

Section 179 allows you to deduct the full cost of qualifying equipment, software, and other business property in the year it’s placed in service. That means you can reduce your taxable income this year rather than spreading the deduction over several years.

 

Why Section 179 Matters

Many business owners overlook this deduction because they think only “big” companies benefit. In reality:

  • Section 179 is designed for small and medium-sized businesses.
  • It helps improve cash flow by lowering your tax liability immediately.
  • It encourages reinvestment in your business.

To qualify:

  1. The item must be purchased and used for business purposes.
  2. It must be placed in service before December 31, 2025.
  3. It generally must have a useful life of more than one year.

 

Which Black Friday Purchases Typically Qualify?

Here’s a practical breakdown of items I see my clients deduct each year:

1. Computers and Laptops

New laptops, desktops, monitors, and even tablets can be deducted if used for business. If you work from home, make sure you track the business-use percentage.

2. Office Equipment

Printers, scanners, routers, phones, and other office equipment purchased before year-end can qualify. Even smaller purchases like a high-quality shredder can count.

3. Software

Off-the-shelf software — accounting programs, project management tools, and security suites — can usually be deducted under Section 179. Custom software is more complicated, so consult your CPA before purchase.

4. Furniture

Desks, chairs, and storage units for office spaces or home offices are eligible. Even a conference table or filing cabinet can qualify.

5. Machinery and Equipment

Construction, manufacturing, and industrial businesses can deduct heavy machinery, tools, and specialized equipment. These are often the largest deductions clients take.

6. Business Vehicles

Some vehicles, like SUVs or pickup trucks over 6,000 lbs, can qualify if used more than 50% for business. Passenger vehicles have stricter limits, so check with your CPA.

 

How This Works in Practice

Here’s a simple example I often share with clients:

If a business buys $25,000 worth of office equipment on Black Friday:

  • Without Section 179, the deduction might be spread over 5 years, reducing taxes by only $5,000 per year.
  • With Section 179, the full $25,000 can be deducted in 2025, saving potentially $5,500–$6,000 immediately (depending on your tax bracket).

This can be a significant cash flow advantage, especially for small businesses reinvesting in operations.

 

Steps I Recommend Before Making Black Friday Purchases

  1. Identify What You Actually Need
    Don’t buy just because it’s on sale. Only purchases that support your business operations qualify.
  2. Confirm Eligibility
    Check if the item is Section 179 eligible. Your CPA can quickly confirm this.
  3. Track Receipts and Placed-in-Service Dates
    Keep thorough records — the IRS requires proof of purchase and confirmation the item was placed in service before December 31.
  4. Consider Bonus Depreciation
    For items exceeding Section 179 limits, bonus depreciation can allow you to deduct a large portion of the cost in 2025.
  5. Plan With Your CPA
    A quick consultation ensures you maximize deductions without risking errors or audits.

 

Why Timing Matters

Black Friday is more than deals; it’s strategic year-end planning. The combination of sales and tax deductions can save your business thousands of dollars. Waiting until January may mean missing the deduction for 2025.

 

Key Takeaways From a CPA Perspective

  • Section 179 is one of the easiest and most powerful ways to save taxes for small businesses.
  • Plan your Black Friday purchases carefully and confirm eligibility.
  • Keep thorough documentation — this protects your deductions.
  • Even small items, like office equipment or software, can make a meaningful difference.

By thinking like a CPA — not just a shopper — Black Friday can be both a smart business investment and a tax-saving opportunity.

 

READ MORE BLOG ARTICLES

Top