Have a Tax Question? Ask a Tax Expert
C Corp and your personal tax return are two separate entities. The C Corp expenses do not affect the limits on your personal tax return.
You can claim the full sec 179 expense on your personal tax return if you meet the other requirements for the deduction.
Let me know if you have any question.
Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases. Nothing contained in this reply was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended.
But C Corp is a separate entity. Controlled group will apply to to Corporations.
If this would have been a S Corp(a pass thru entity) than you would be subject to an overall limit.
See link below-describing similar situation...