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Intraoral Scanners and 3D Printers: Expense or Asset?

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For small orthodontic practices in the US, determining whether intraoral scanners and 3D printers are considered an expense or an asset for tax purposes is crucial for maximizing tax benefits and managing cash flow effectively. The decision hinges on IRS rules, primarily Section 179 of the Internal Revenue Code and bonus depreciation. To ensure optimal orthodontic practices expense management, understanding these provisions is essential to take advantage of available tax incentives and deductions. For the bigger picture, see our guide to orthodontic practices expense management software. For a complete overview, see our expense management guide.

Incurdesk expense report "Tax Benefits and Cash Flow Management" with columns Section, Description, Limit, listing Section 179, Bonus Depreciation, Tax Benefits — Tax Benefits and Cash Flow Management Overview (sample data)

Understanding Section 179 and Bonus Depreciation

Section 179 of the Internal Revenue Code allows businesses to deduct the full cost of qualifying equipment and software in the year of purchase, up to a certain limit.

Businesses typically apply Section 179 first, then use bonus depreciation for any remaining eligible costs. Both new and used equipment can qualify for Section 179 deductions and bonus depreciation, provided it is the business's 'first use.'

To qualify for Section 179, the equipment must be used for business purposes more than 50% of the time.

Eligibility Limits:

Eligible Equipment:

New and used equipment
First-use equipment

Depreciation Periods:

Section 179: full cost deduction in the year of purchase

Eligibility

Section 179 Limit

Section 179 Phase-Out

Bonus Depreciation Period

Incurdesk dashboard "Section 179 Limits" showing Eligible Equipment: New and used equipment, Depreciation Period: Full cost deduction in the year of purchase, Eligibility... — Eligibility and Depreciation Limits for Section (sample data)

Tax Benefits of Intraoral Scanners and 3D Printers

FREE CALCULATOR

Monthly Revenue

Section 179 and Bonus Depreciation Savings

Qualifying Intraoral Scanners and 3D Printers for Section 179

Intraoral scanners and 3D printers used in an orthodontic practice are generally considered tangible personal property used in a trade or business, making them eligible for Section 179.

The cost of qualifying intraoral scanners and 3D printers can be expensed up to a certain limit, but this limit varies and can be found in the IRS's Frequently Asked Questions section.

Section 179 Property	Qualifying Use
Intraoral scanners and 3D printers

When purchasing intraoral scanners and 3D printers, ensure that the equipment meets the Section 179 requirements to qualify for expensing under this section.

Incurdesk approval queue "Section 179 Approval Queue" showing 3 expenses awaiting review, including Intraoral Scanner (Pending), 3D Printer (Approved), Intraoral Scanner... — Expenses waiting for approval to qualify for Section (sample data)

Section 179 Expense Limits and Phase-Outs

The maximum Section 179 expense deduction varies depending on the tax year. In 2025, the maximum is $2,500,000, with a phase-out beginning at $4,000,000. In 2024 and 2023, the maximum is $1,160,000 and $1,160,000, respectively, with phase-outs at $3,050,000 and $2,890,000. In 2022, the maximum is $1,080,000, with a phase-out at $2,700,000.

Here are the maximum Section 179 expense limits and phase-outs for recent tax years:

Year	Maximum Section 179 Expense Deduction	Phase-Out Beginning
2026	$2,560,000	Not specified
2025	$2,500,000	$4,000,000
2024	$1,160,000	$3,050,000
2023	$1,160,000	$2,890,000
2022	$1,080,000	$2,700,000

Incurdesk dashboard "Section 179 Expense Limits" showing 2025 Maximum Deduction: $2,500,000, 2025 Phase-Out Beginning: $4,000,000, 2024 Maximum Deduction: $1,160,000 — Section Expense Limits for Your Business (sample data)

Bonus Depreciation: A Permanent Solution

Bonus depreciation is a permanent solution for small orthodontic practices to maximize tax benefits.

Here's how to take advantage of bonus depreciation:

Claim the bonus depreciation in the year the equipment is placed in service.
Consider consulting with a tax professional to ensure compliance with IRS rules and regulations.

For bonus depreciation to be permanent, you must continue to use the equipment for business purposes and claim the depreciation in the year it's placed in service. This will ensure that you're taking advantage of the tax benefits and managing your cash flow effectively.

Incurdesk approval queue "Bonus Depreciation Approvals" showing 3 expenses awaiting review, including Intraoral Scanner (Pending), 3D Printer (Approved), Accounting Software... — Expenses awaiting tax professional approval (sample data)

Tax Benefits and Cash Flow Management for Small Orthodontic Practices

When considering the tax implications of intraoral scanners and 3D printers, small orthodontic practices can benefit from understanding the tax code's rules and regulations. To maximize tax benefits and manage cash flow effectively, it's essential to grasp how these provisions apply to your business.

For tax years beginning in 2021, the maximum Section 179 expense deduction is $1,050,000, with a phase-out beginning at $2,620,000.

Here are some key considerations:

Claim the maximum Section 179 expense deduction for qualifying intraoral scanners and 3D printers.
Review your business's annual income and expenses to determine if you qualify for the phase-out.
Consult with a tax professional to ensure you're meeting the 50% business use requirement.

By understanding these provisions, you can make informed decisions about how to manage your business's cash flow and optimize your tax benefits.

Incurdesk budget chart "Tax Benefits and Cash Flow Management" comparing budget and actual spending for Section 179 Expense Deduction, Annual Income, Cash Flow — Tax benefits and cash flow management for small orthodontic practices (sample data)

Keeping this simple: Incurdesk lets your team snap a photo of a receipt and fills in the details for you. It is built for small orthodontic practice teams. Try it free.

Frequently Asked Questions

Can intraoral scanners and 3D printers be expensed under Section 179?

Yes, intraoral scanners and 3D printers qualify for Section 179 expensing. This means that if you use the equipment for both business and personal purposes, you must prorate the deduction based on business use.

Does the equipment have to be new to qualify?

For Section 179, the equipment does not have to be new to qualify. However, used equipment may have limitations on the amount of deduction you can claim. It's essential to check the equipment's original purchase price to determine the maximum deduction allowed. You can also consider purchasing new equipment to take advantage of the full deduction.

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