Do I have to have a business to qualify for the 179 deduction or can I be self employed?

If you are self-employed, you do have your own business. Unless you are an employee who earns wages, any compensation you earn entitles you to deduct expenses from your income. Enter your income on Schedule C and yes, you may be entitled to a Section 179 expense.  You'll find this option in the Depreciation section.

We'll automatically complete Schedule C for you when you add your self-employment income in TurboTax (usually from Form 1099-NEC or 1099-MISC). Here's how to add your self-employment income:

1. Open or continue your return
2. Search for schedule c and select the Jump to link in the search results
3. Answer Yes to Did you have any self-employment income or expenses?
   • If you've already entered self-employment work and need to enter more, select Add another line of work
4. Follow the on-screen instructions

If you need Schedule C to report a 1099-NEC or 1099-MISC, make sure your return is open and search for 1099-NEC or 1099-misc, then select the Jump to link. We'll ask questions about your 1099 income and generate Schedule C if your situations calls for it.