Permanent QBI and 100% bonus depreciation: midyear planning questions

Focus on eligibility, placed-in-service timing, business use, documentation, and cash flow—not buying something only for a promised write-off.

What to do this week

1. 1

   List planned asset purchases and the date each will be ready for use.

2. 2

   Separate financing decisions from tax eligibility.

3. 3

   Request professional review before relying on QBI or depreciation treatment.

How to use this field note

Use the checklist to organize records and identify the question that needs attention. Confirm deadlines and federal requirements against the linked official source. State, local, entity-specific, and fact-specific rules may differ.