What is the treatment of a 179 expensing carryforward? Any 179 amount in excess of is carried forward to future taxable years and other amounts eligible for expensing. The 179 amount eligible for expensing in a carryforward year is limited to the of (1) the current statutory dollar amount by the cost of 179 property placed in service in excess of the appropriate acquisition limit in the carryforward year or (2) the limitation in the carryforward year