Many companies decide on new furniture in the fourth quarter. A team grew faster than planned, a new lease starts in January, a call center is adding a shift, or the department has budget that disappears on December 31. In every case the deadline is the same, and the part that matters is not the order date. It is the day the furniture is installed and ready to use. This guide covers why that date matters, which furniture can realistically hit it, and a week-by-week plan from late October to year end.
In this guide:
- Why the installed date matters
- The 2026 Section 179 and bonus depreciation figures
- Three speed paths: liquidation grade, remanufactured, new
- Use-it-or-lose-it budgets
- New leases with a January start
- Start with a free space plan
- Week-by-week checklist to December 31
Why the installed date matters
The IRS ties depreciation to the date property is placed in service. In IRS terms, property is placed in service when it is ready and available for a specific use. For office furniture, that generally means delivered, assembled and usable at someone's desk, not ordered, not invoiced and not waiting on a loading dock.
That distinction catches buyers every year. A purchase order signed on December 15 for furniture that installs on January 10 usually lands in the next tax year. If the goal is to count the furniture this year, plan backward from an installed date before December 31, with a buffer for holiday building schedules.
This guide is general information, not tax advice. Whether and how to use Section 179 or bonus depreciation depends on your business. Talk to your CPA or tax advisor before you buy for tax reasons.
The 2026 Section 179 and bonus depreciation figures
Here is what the IRS has published for property placed in service in 2026:
- Section 179 limit: up to $2.56 million of qualifying property can be expensed for tax years beginning in 2026 (IRS Rev. Proc. 2025-32).
- Phase-out: that limit is reduced dollar for dollar once total Section 179 property placed in service during the year exceeds $4.09 million.
- Bonus depreciation: the 2025 tax law made 100% first-year bonus depreciation permanent for qualified property acquired after January 19, 2025. Property acquired before that date follows the older phase-down rules, even if it is placed in service later.
- Recovery class: IRS Publication 946 lists office furniture and fixtures, such as desks, files and safes, as 7-year property.
Used furniture can qualify for both, provided it is new to your business. That matters when you are comparing pre-owned and new on timing, because the faster path does not automatically give up the deduction. Your CPA or tax advisor can tell you which option, if either, fits your return. Some states do not follow the federal rules, so ask about your state too.
Three speed paths: liquidation grade, remanufactured, new
Office Station sells furniture in three grades. Each has a different lead time, and the lead time decides your order deadline. For a closer look at how the grades differ in condition and finish, read used vs remanufactured vs new cubicles.
| Grade | What it is | Typical lead time | Order by, for a December 31 install |
|---|---|---|---|
| Liquidation grade | In-stock pre-owned furniture, cleaned and inspected, sold as found | Installed in as little as 72 hours | Mid-December, subject to stock and building access |
| Remanufactured | Pre-owned components rebuilt with new fabric, worksurfaces or finishes | Usually 7 to 14 days | About December 4 |
| New | Factory-new product built to order | 4 to 6 weeks | Early November |
Liquidation grade: the fastest path
If it is on the floor today, it can be on yours this week. In-stock liquidation grade used cubicles, desks, files and pre-owned office chairs can be installed in as little as 72 hours. The trade-off is selection. You choose from what is in stock, so matching a large headcount in one finish is easier earlier in the quarter than in the last two weeks of December.
Remanufactured: the middle path
Remanufactured workstations start from quality pre-owned systems and get new fabric, surfaces or finishes to your spec. Plan on usually 7 to 14 days. That makes early December the practical cutoff once you allow for installation and holiday closures.
New: order now
New furniture runs 4 to 6 weeks. Counting back from December 31, with the Thanksgiving and late-December slowdowns, new orders need to be final in the first half of November. If a new order is at risk of slipping, a common fix is to install in-stock or remanufactured workstations now and keep new pieces, such as executive suites, on their own schedule.
Use-it-or-lose-it budgets
Many companies run annual budgets where unspent funds do not carry over. Facilities and department heads often learn in October or November how much is left. A few ways to put that budget to work without a rushed purchase you regret:
- Fix the known problems first. Broken chairs, mismatched workstations, the conference room that never got finished, and storage that spills into aisles.
- Plan for next year's headcount. If hiring is planned for the first quarter, furnishing those seats now avoids a scramble later.
- Prioritize seating. Ergonomic task chairs are the piece employees notice most, and in-stock chairs can move quickly.
- Get finance's rules in writing. Some budgets count the purchase order date, others count the invoice or receipt date. Know which one applies before you set the schedule.
Because every quote is built for the specific space and grade, the fastest way to see what a remaining budget covers is to send the space and the headcount and ask for a quote at two grades.
New leases with a January start
A lease that starts January 1 often means the space is available for a short window before move-in, sometimes only a week or two. That window is when furniture, cabling and power need to go in. Things to settle early:
- Early access. Ask the landlord whether you can enter before the lease start date for installation, and get it in writing.
- Building rules. Get certificate of insurance requirements, freight elevator and dock reservations, and holiday hours. Many buildings close or limit access between Christmas and New Year's.
- Electrical and data. Powered workstations need the building's electrical connection to be scheduled. That work is quoted separately and often needs its own lead time.
- Furniture that moves with you. If some of your current furniture is coming along, plan its move alongside the new install. Our corporate relocation team can handle both sides.
Call centers adding a shift or opening a new floor face the same issues at scale. Benching and inline cubicle runs install quickly and are easy to standardize across a large room. The cubicle configuration picker shows single, inline, cluster, bullpen and benching layouts side by side.
Start with a free space plan
Space planning is free on furniture projects. You send what you have, and we send back a layout and a quote:
- A floor plan, a photo or rough measurements of the space
- Headcount now and expected headcount next year
- The mix you need: workstations, private offices, seating, storage, conference
- Your hard date, plus any building access dates you already know
A good plan answers the timing question for you. It shows which pieces can come from stock, which need remanufacturing, and which need to be ordered new, so you know what will be installed by December 31 before you commit. If you are still deciding on workstation size, the cubicle size guide is a useful starting point.
Request a quote and free space plan
Week-by-week checklist to December 31
Dates assume a December 31, 2026 deadline. If your building closes early for the holidays, move every date forward by that amount.
| Week of | What to get done |
|---|---|
| October 26 | Confirm headcount and budget. Ask finance which date counts for the budget. Talk to your CPA or tax advisor about timing. Request a free space plan. |
| November 2 | Review the layout. Decide which pieces are new, remanufactured or liquidation grade. Request building insurance and access rules. |
| November 9 | Finalize and sign any new furniture order. This is the last comfortable week for a 4 to 6 week lead time. |
| November 16 | Schedule electrical and data work. Reserve freight elevator and dock time for install dates. |
| November 23 | Thanksgiving week. Confirm finishes and quantities on remanufactured pieces. |
| November 30 | Release remanufactured orders by December 4. Confirm install sequence with the building. |
| December 7 | Remanufactured and early new deliveries begin. Walk the space before install. |
| December 14 | Main install week. Last practical week to pick in-stock liquidation grade furniture. |
| December 21 | Finish install and punch list before holiday closures. Photograph the completed space. |
| December 28 | Buffer week. Confirm everything is installed and in use. Collect delivery and install paperwork for your CPA. |
Keep the paperwork. Delivery receipts, install sign-offs and dated photos are a simple record of when the furniture was ready to use, which is the date your tax advisor will ask about.
Office Station provides free space planning on every furniture project and quotes each one individually by grade and timeline. Send your floor plan, headcount and deadline through our contact page or to hello@officestation.com, and we will tell you exactly what can be installed by December 31.
Frequently asked questions
Does office furniture have to be installed by December 31 to deduct it this year?
For Section 179 and bonus depreciation, the IRS looks at when property is placed in service, meaning ready and available for its intended use. Furniture that is ordered or paid for in December but still sitting in a crate or a warehouse in January generally counts in the following year. Installed and usable by December 31 is the safe target. Confirm how this applies to your business with your CPA or tax advisor.
Is office furniture eligible for Section 179?
Office furniture and fixtures, such as desks, files and safes, are listed by the IRS as 7-year property, and tangible business property in that class is generally eligible for Section 179 and bonus depreciation. Used furniture can qualify too, as long as it is new to your business and meets the other rules. Your CPA or tax advisor can confirm eligibility for your specific purchase.
What is the fastest way to furnish an office before year end?
In-stock pre-owned furniture is the fastest path. Liquidation grade furniture that is in stock can be installed in as little as 72 hours. Remanufactured furniture usually takes 7 to 14 days, and new furniture takes 4 to 6 weeks. Mixing grades, such as in-stock workstations with new seating ordered early, is a common way to hit a hard date.
Can I still order new office furniture and have it installed by December 31?
New furniture typically takes 4 to 6 weeks, so a new order needs to be finalized in early November to leave room for delivery, installation and holiday schedules. If that window has passed, remanufactured furniture, usually 7 to 14 days, or in-stock liquidation grade furniture, in as little as 72 hours, can cover the gap.
Do you charge for space planning?
No. Space planning is free on furniture projects. Send a floor plan, a photo of the space or even rough measurements with your headcount, and we will lay out the workstations, private offices and seating, then quote the project. Every quote is built for the specific space, grade and timeline.
Is this tax advice?
No. This guide explains general IRS rules on placed-in-service timing and depreciation so you can plan a schedule. Whether Section 179 or bonus depreciation makes sense for your business depends on your income, entity type, state rules and other purchases. Talk to your CPA or tax advisor before making a buying decision based on taxes.
