Section 179 property. What is Section 179? Section 179 is a provision in the U.

Section 179 property Line 4. Recapture of section 179 deduction. Jun 30, 2020 · How Section 179 Deductions Work . Nov 13, 2024 · With the Section 179 program, they can reduce the costs associated with their digital transformation strategies. Real property refers to land and structures permanently attached to it, like buildings, while personal property includes movable items such as machinery, equipment, and specific types of furniture. In contrast, bonus depreciation allows you to deduct a percentage of the cost of eligible property in the first year, with no income restrictions. Sep 13, 2024 · Section 179 and Bonus Depreciation provides significant business tax savings on the purchase of eligible equipment in the first year in which that property is put into service. Unlike Sec. Understanding the distinction between real and personal property is key to utilizing Section 179. California does not •Section 179 by modifying the definition of “qualified real property” that may be eligible as section 179 property under section 179(d)(1) • Section 168 by (1) requiring certain property held byan electing real property trade or business (definedection 163(j)(7)(B)) by s tundero be depreciat the ed Increased section 179 expense deduction dollar limits. See Special rules for qualified section 179 real property under Carryover of disallowed deduc-tion, later. 2019-8 explains how to make an election to treat qualified real property as Sec. If your rental work is done through a business setup, you’ll need to determine if you want to use Section 179 exclusively, bonus depreciation, or both simultaneously. 168(k)(5) election for specified plants, the Sec. Feb 3, 2025 · Real vs Personal Property for 179. One of the most powerful tax tools available is the Section 179 deduction , which allows property investors to expense certain purchases in the year they are placed in service, rather than The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships and S corporations. You can elect the section 179 deduction instead of recovering the cost by taking depreciation deductions. This is an exception to the general rule for Section 179 that excludes buildings (see IRS Pub 946 Section 179 What Property Qualifies), including residential real estate. tax code that enables businesses to take accelerated depreciation of certain types of property (assets), in Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. The deduction begins to phase out on a dollar-for-dollar basis after $2,590,000 is spent by a given business or landlord (thus, the entire deduction goes away Jul 18, 2019 · Prior to amendment, text read as follows: "For purposes of this section, the term 'section 179 property' means any tangible property (to which section 168 applies) which is section 1245 property (as defined in section 1245(a)(3)) and which is acquired by purchase for use in the active conduct of a trade or business. Also, the maximum section 179 expense deduction for Sep 18, 2017 · The PATH Act permanently restored Section 179 expensing. Example: If a computer is used 80% for business, only 80% of the property’s cost qualifies for a Section 179 deduction. Taxable income. To utilize a deduction under Section 179, an eligible property must be: Tangible. Section 179 property includes the following property placed in service during the year and used in a trade or business: Section 179 deduction dollar limits. 179 expense on Form 1120S, Schedule K-1, in box 17, Other Information, and designated as code L, “recapture of section 179 deduction. Nov 25, 2024 · What property qualifies for a Section 179 deduction? Tangible personal property purchased for business purposes generally qualifies for the Section 179 deduction. Both amounts will be indexed for inflation for tax years beginning after 2018. Special rules for certain qualified section 179 real property. However, some building improvements now qualify for the deduction. Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). The maximum amount you can elect to deduct for most section 179 property you placed in service in 2024 is $1,220,000. This limit is reduced by the amount by which the cost of section 179 property placed in service Apr 16, 2022 · Finally, Any property that is not considered to be personal property per Internal Revenue Code may not qualify for the IRS Section 179 Deduction. The 2025 Sec. This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $3,050,000. Electing 179 can potentially recover the entire cost of business property in the first year in lieu of recovering the cost via depreciation. What is Section 179? Section 179 is a provision in the U. 5 million and if the business owner is married. Understanding the interplay between bonus depreciation, Section 179, and your specific property structure is key to making the most of these deductions. For more information, see Special rules for qualified section 179 real property, later. Sep 19, 2024 · Section 179 Expensing Limits and Real Estate: A Guide for Property Investors in 2024 As real estate investors, maximizing tax savings is always a priority. 168(k)(10) election to use the 50% bonus depreciation rate for certain assets for 2 Total cost of IRC Section 179 property placed in service (see IRS instructions). The adjusted basis is calculated by subtracting the Section 179 deduction and any other depreciation from the asset’s original cost. Section 179 of the Internal Revenue Code allows businesses, including C corporations and S corporations, to write off the full purchase price of certain equipment, machinery, vehicles, and other assets in the year they are placed in service. Feb 18, 2025 · When a Section 179 asset is sold, the tax treatment of the transaction depends on the asset’s adjusted basis and sale price. Section 1245 property defined. With tax reform, the Section 179 deduction allows taxpayers to write off certain tangible property costs for the tax year up to $1 million and increases the phase-out threshold to $2. For tax years be-ginning in 2021, the maximum section 179 expense de-duction is $1,050,000. • Tangible personal property, including Example. The corporation will report your share of any recapture of section 179 expense deduction if business use of any property for which the section 179 expense deduction was passed through to shareholders dropped to 50% or less before the end of the recapture period. This limit is reduced by the amount by which the cost of section 179 property placed in serv-ice during the tax year exceeds $2,620,000. See full list on thebalancemoney. If the election is made, the term "section 179 property" The amount of a taxpayer’s section 179 deduction is limited to the taxpayer’s taxable income, although the disallowed amounts may be carried over. Also, the maximum section 179 expense deduction for Whatever you deduct through section 179, you must use the property or asset at least 50% of its life for business purposes. S. What is eligible for Section 179? Eligible property may be new, used, leased, or purchased outright. Depreciation expense helps business owners keep more money | Internal Revenue Service Jun 6, 2019 · Physical property such as furniture, equipment, and most computer software qualify for Section 179. For purposes of this section, the term "section 179 property" means property-- You may be able to deduct the acquisition cost of a computer purchased for business use in several ways: Under Internal Revenue Code section 179, you can expense the acquisition cost of the computer if the computer qualifies as section 179 property, by electing to recover all or part of the acquisition cost up to a dollar limit and deducting this cost in the year you place the computer in service. Section 179 spending cap and limits. This amount is reduced if the cost of all IRC Section 179 property placed in service during the taxable year is more than $200,000. Certain improvements to nonresidential real property, such as roofs and systems for heating, air conditioning, security, and fire protection, also qualify as eligible under Section Section 179 deduction dollar limits. Aug 5, 2024 · That’s bonus depreciation and qualified improvement property. 31, 2017. Jan 21, 2025 · We will address the most critical details of the Section 179 tax deduction—covering everything from basic definitions to eligibility requirements, record-keeping best practices, phase-out thresholds, and more. Line 5. Also, the maximum section 179 expense deduction for Jan 21, 2025 · Includes qualified Section 179 real property that your spouse elected to treat as Section 179 property; Line 3: Threshold cost of Section 179 property before reduction in limitation. What are the limits for the section 179 deduction? The section 179 limits were increased substantially in recent years. Sep 21, 2020 · Sell your Section 179 property. If the cost of Section 179 property placed into service (2021 tax year) is greater than $2,620,000, the amount is reduced. Snake in the Grass. For property (except for property classified as IRC section 280F property) placed in service outside New York State for tax years Apr 15, 2021 · Insight: The law known as the Tax Cuts and Jobs Act (TCJA), P. If you use an asset partly for personal reasons, your deduction is limited to the business-use percentage. 02(2), allows a taxpayer that placed depreciable property in service during the 2018, 2019, or 2020 tax year and made the Sec. Non-qualified real property, such as land, buildings, permanent structures and components of permanent structures (improvements) Paved parking areas and fences Jan 28, 2025 · Section 179 of the Internal Revenue Code offers a significant tax advantage for property owners, allowing them to deduct the full purchase price of qualifying equipment and software purchased or financed during the tax year. A few limits apply to the Section 179 deduction. 179 deductions, first-year bonus depreciation deductions aren’t subject to any complicated limitations. Jan 12, 2024 · What is Section 179? One of the biggest and best business tax breaks on the books is the Section 179 deduction. See Election for certain qualified section 179 real property in Part I for information on how to make this election. Feb 2, 2021 · Special rules apply to a deduction of qualified section 179 real property that is placed in service by you in tax years be-ginning before 2016 and disallowed because of the business income limit. To elect IRC Section 179, the corporation must have purchased property, as defined in IRC Section 179(d)(2), and placed it Section 179 deduction dollar limits. Prior to amendment, text read as follows: “For purposes of this section, the term ‘section 179 property’ means any tangible property (to which section 168 applies) which is section 1245 property (as defined in section 1245(a)(3)) and which is acquired by purchase for use in the active conduct of a trade or business. Prior to the Bulletin, deductions for §179 property were capped at $25,000 annually. The IRS has two general requirements for business property that is qualified for a Section 179 deduction. Also, the maximum section 179 expense deduction for This is the section 179 deduction. For an unlimited number of years, a taxpayer may carry forward the amount of any cost of qualifying section 179 property elected to be expensed in a taxable year, but disallowed because of the taxable income limitation of that year. Feb 22, 2025 · Section 179 of the U. The new definition of section 179 property includes improvements made to nonresidential real property after the date when the property was first placed in service as long as it is deemed “qualified improvement property” by the IRS and is placed in service in taxable years beginning after Dec. The $2. 179(d)(1)(B)(ii) and (e) permit taxpayers to expense in the year of purchase costs for qualified real property. May 22, 2024 · The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. For California purposes, the maximum IRC Section 179 expense deduction allowed is $25,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $3,050,000. On page 16: Eligible Property. Dec 1, 2024 · The Sec. See the instructions for Total cost of IRC Section 179 property placed in service; Threshold cost of IRC Section 179 property before reduction in limitation: $200,000; Reduction in limitation. So, you must carry over any excess Section 179 deduction. Feb 21, 2025 · Section 179 deduction is a tax benefit for businesses that allows them to write off certain assets in the year they are purchased. It can only be used to write off appliances, furniture, or other personal property. Facility for bulk storage of fungible commodities. If zero or less, enter -0- . Apr 20, 2023 · Can a business take Section 179 and bonus depreciation simultaneously? Businesses have many options when deciding how to file their taxes. This includes tangible personal property like machinery, vehicles, furniture, and computers, which must be used in a trade or business over 50% of the time. IRC section 167 as it was in effect on December 31, 1980 (for example, straight line or declining balance). 179. Part I Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. 3 Threshold cost of IRC Section 179 property before reduction in limitation . The Section 179 deduction can't be claimed for business assets that were acquired in a tax-free exchange or from a person or entity with whom you share a close relationship as specified by the IRS. Definitions and special rules. The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Section 179 of the United States Internal Revenue Code (26 U. If it is zero, you cannot take the Section 179 deduction and should skip lines 6 through 11. Section 179 Deduction (2025) Qualifying Property; Section 179 for Vehicles (2025) Section 179 for Software (2025) How to Apply (Section 179 Election) Feb 19, 2025 · Q: What is the maximum Section 179 deduction an LLC can claim? For the 2024 tax year, the maximum Section 179 deduction is $1,220,000 (with a phase-out starting at $2,700,000 in purchases). Jan 29, 2025 · IRC Section 179 covers a wide range of qualifying property, offering flexibility in asset selection. C. On December 1, 1991, X, a calendar-year corporation, purchases and places in service section 179 property costing $20,000. For tax years beginning in 2024, the maximum section 179 expense deduction is $1,220,000. 179 expense was passed through to the owners. • Tangible personal property, including Special rules for qualified section 179 real property. This means that landlords can now use Section 179 to deduct the cost of personal property items they purchase for use inside rental units—for example Feb 17, 2024 · Section 179 has many advantages, but it’s important to consider two main altering factors which are if the property cost is greater than $2. This limit is reduced by the amount by which the cost of section 179 property placed in serv-ice during the tax year exceeds $3,130,000. Planning opportunity: Secs. For tax years be-ginning in 2023, the maximum section 179 expense de-duction is $1,160,000. Physical property like computers, software, equipment, furniture, machinery, and vehicles would Jun 1, 2020 · Rev. This limit applies across the taxpayer’s businesses and increases slightly each year for inflation. Depreciation and amortization. You’ll have to include a description of the property, its cost, and the amount of Section 179 you’re claiming for that asset on Line 6. In the past, Section 179 could not be used to deduct personal property used in residential rental property. The limit for 2016 is $500,000 and will be adjusted for inflation going forward. If the election is made, the term "section 179 property" Feb 13, 2025 · For example, the 80% bonus depreciation rate applies to long-production-period property placed in service in 2024 and the 60% rate will apply to long-production-period property placed in service in 2025. 3 Under the procedure, a taxpayer may elect (without the IRS’s consent) to expense the cost, or a portion of the cost, of qualified real property placed into service for any tax years beginning after 2017 by filing an original or amended Mar 16, 2020 · March 16, 2020 — Section 179 of the tax code allows business taxpayers to deduct the cost of certain property as an expense when the property is first placed in service. Dec 5, 2024 · The section 179 expense deduction (if any) passed through for the property and the partnership's or S corporation's tax year(s) in which the amount was passed through. Section 179 Property Section 179 property is property that you acquire by purchase for use in the active conduct of your trade or business, and is one of the following. 168(k)(7) election out of bonus depreciation, or the Sec. • IRC Section 168(k) relating to the depreciation deduction for certain assets. asset or Section 179 Deduction. For Wisconsin purposes, the taxpayer elects to expense the entire cost of the section 179 property but is limited to business income calculated for Wisconsin purposes. 179 expense deduction is phased out if qualifying purchases exceed $3,050,000 during the tax year. $ 2, 700,000 4 Reduction in limitation. Essential Details of the Section 179 Deduction. If you need more room, you can attach a list to Form 4562. An S corporation reports the tentative recapture of Sec. 1. Tangible personal property. Corporations may elect IRC Section 179 to expense part or all of the cost of depreciable tangible property used in the trade or business and certain other property described in federal Pub. 2020-25, Section 5. Section 179 Property. Subtract line 4 from line 1. ” Section 179 expensing deduction The Act allows a qualifying business, in computing its federal taxable income, to expense up to $250,000 of IRC section 179 property purchased by the taxpayer in a tax year beginning in 2008. Another potential deduction is utilizing Section 179. To qualify for the section 179 deduction, your property must be one of the following types of depreciable property. Deduction Limits for 2024: For tax years beginning in 2024, the maximum Section 179 expense deduction is set at $1,220,000. 112-240, operates when applied to qualified real property and how to allocate the portion of gain attributable to the qualified real property upon disposition or to calculate any carryover. Subtract line 3 from line 2. Limitations on Section 179 deduction. Oct 3, 2016 · To qualify for Section 179, the property can be either new or used, and must be placed into service before the end of the tax year. 4 5 Dollar limitation for tax year. —For purposes of this subsection, the term “qualified section 179 disaster assistance property” means section 179 property (as dened in subsection (d)) which is qualified disaster assistance property (as defined in section 168(n)(2)). § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to be capitalized and depreciated. Section 179 property. Section 179 limits. To begin, the property (called qualified property) must be tangible, depreciable, personal property acquired for use in the active conduct of a trade or business. You’ll do this until there’s sufficient business income to allow the Section 179 deduction. Apr 4, 2018 · Section 179 Deduction Changes With Tax Reform. 6 days ago · Any election made under this section, and any specification contained in any such election, may be revoked by the taxpayer with respect to any property, and such revocation, once made, shall be irrevocable. 179 property. QIP, Qualified Leasehold Improvements, Qualified Restaurant Property, and Qualified Retail Improvement Property may be eligible for Section 179 expensing subject to certain limitations. In general, anything you would commonly consider business equipment, machinery, or property can be deducted. Subtract line 3 from line 2 and enter the amount here. com Nov 13, 2024 · Learn what kinds of equipment count as Section 179 qualifying property and how to purchase that equipment as quickly as possible. • The expanded definition of IRC Section 179 property for certain depreciable tangible personal property related to furnishing lodging and for qualified real property for improvements to nonresidential real The instructions for Form 1065, Page 1, line 6 state: Partnerships should not use Form 4797 to report the sale or other disposition of property if a section 179 expense deduction was previously passed through to any of its partners for that property. Feb 8, 2024 · You cannot take Section 179 deductions for real property, such as land and buildings. For tax years be-ginning in 2025, the maximum section 179 expense de-duction is $1,250,000. If zero or less, enter -0-(a) Description of property (b) Cost Jun 4, 2019 · On the instructions for Schedule E (2022) under What's New, Section 179 is available for qualifying energy efficient commercial buildings only. General Rule – allows taxpayers other than trusts, estates, and certain noncorporate lessors to elect, rather than capitalize, the cost of section 179 property purchased and placed in service • Taxpayers must elect to use section 179 • Limited to amount of taxable income from any of the Sep 1, 2021 · Rev. • Special rules for qualified section 179 real property. Buildings and land also don’t qualify, although some equipment attached to the building does, including things like fire suppression systems, alarms, and air conditioning units. Section 179 does come with limits – there are caps to the total amount written off ($1,040,000 for 2020), and limits to the total amount of the property purchased ($2,590,000 in 2020). If zero or less, enter -0-Dollar limitation for tax year. 5 million. If you have reached your deduction limit on a given tax year, you’ll want to know about carryover of disallowed deduction. After the $50,000 section 179 expense deduction the business income reported on the taxpayer's federal return is $120,000. If you don’t live up to your agreement, tax law throws Aug 10, 2023 · The Pennsylvania Department of Revenue issued Personal Income Tax Bulletin 2023-02 (the “Bulletin”) on August 3, 2023, allowing deductions from Pennsylvania Personal Income Tax for Section 179 Property (§179 Property). Qualified real property includes QIP and Jan 15, 2025 · Section 179 allows businesses to deduct up to a maximum section 179 expense deduction limit on eligible property each year, but it’s limited by the business’s taxable income. Jan 1, 2015 · California law does not conform to the federal limitation amounts under IRC Section 179(b)(1) and (2). 5 million cap is referred to as the investment limit and the deduction is phased out after this amount. ”(2) Qualifed Section 179 Disaster Assistance Property. 946, How to Depreciate Property. If you do not use bonus depreciation on QIP, then you must depreciate the improvement property over 15 years for tax purposes. If the disposition is due to a casualty or theft, a statement indicating so, and any additional information needed to complete Form 4684. Such term shall not Nov 16, 2023 · To elect Section 179, businesses need to fill out IRS Form 4562. Gain Treated as Ordinary Income. The maximum you can elect to deduct for most section 179 property you placed in service in tax years beginning in 2019 is $1,020,000 ($1,055,000 for qualified enterprise zone property). . The IRS mandates that property claimed under Section 179 be used predominantly (over 50%) for business. This limit is reduced by the amount by which the cost of section 179 property placed in serv-ice during the tax year exceeds $2,890,000. Is Section 179 going away? From Monitoring Congress and Senate Discussions, it doesn’t seem like Section 179 deduction is going away anytime Soon. Q: Does Section 179 require the LLC to have a profit? Yes. Jan 31, 2025 · Discover what qualifies as Section 179 property, including assets from vehicles to office furnishings, and optimize your business tax deductions. Section 1245 Property. L. Learn how Section 179 works, who can benefit from it, and what are the limits and requirements. You claim the Section 179 deduction on Part I of Form 4562. Section 179 Expensing on QIP. Code L. What is Section 179? Section 179 is a tax provision created to stimulate business investment in tangible assets. Section 179 property is property that you acquire by purchase for use in the active conduct of your trade or business, and is one of the following. Intangible assets like patents or copyrights do not. Certain assets do not qualify for Section 179. Prior to the Act, the 2008 expensing limit for section 179 property would have been $128,000. Instead, report it in box 20 of Schedule K-1 using code L. There is also qualified improvement property that is eligible for Section 179 (not bonus depreciation) on nonresidential Feb 24, 2025 · Yes – corporations can use Section 179 to deduct the cost of qualifying business property immediately. Section 179 deduction dollar limits. You may take the deduction for New York depreciation until the property is fully depreciated or disposed of. Proc. Subtract line 4 from line 5 and enter the amount here. The term “179” is used because these enhanced depreciation rules are from Section 179 of the IRS code. How much property qualifies for federal section 179 expensing? In 2017, Congress expanded the section 179 deduction in the federal Tax Cut and Jobs Act (TCJA). If personal use exceeds the 50% cap, you’ll have to depreciate the item instead. Learn what qualifies as a Section 179 expense, how much you can deduct in 2024 and how it affects your taxable income. For residential rental property, Section 179 is far more limited. Bottom Line: As bonus depreciation fades, Section 179 is poised to take a more prominent role. When you claim your Section 179 deduction, you make a deal with the government to keep your business use above 50 percent during the “designated” depreciation periods. If the sale price exceeds this adjusted basis, the excess is considered a gain. Jan 17, 2025 · However, under certain conditions, improvements to a building’s interior portion, including its internal structural framework, may still qualify for Section 179 property. • The enhanced IRC Section 179 expensing election. Give your Section 179 property to a relative or a non-relative. Line 6. Dec 1, 2009 · The difference is allocated to each owner based upon his or her ownership percentage in the year the Sec. Tangible personal property, Increased section 179 deduction dollar limits. This highlights the importance of understanding the specific criteria and consulting with tax professionals to navigate the complexities of QIP eligibility. For expensing Section 179 property, there is a threshold amount of property that a taxpayer may put into service before limitations apply. You can't claim a Section 179 deduction for more than $1,220,000 in qualified assets. • Qualified section 179 real property. However, the Tax Cuts and Jobs Act eliminated this restriction starting in 2018. If zero or Apr 17, 2022 · In the past, Section 179 could not be used to deduct personal property used in residential rental property. Mar 7, 2024 · From 2001 through 2017, QLIP referred to a specific category of property eligible for favorable tax treatment under Internal Revenue Code, Section 168, and encompassed any improvements made by a lessee to the interior of a commercial real property leased for business purposes. Qualified section 179 real property. Section179 Explained. There’s an annual Sep 10, 2013 · On Tuesday, the IRS released Notice 2013-59, explaining how the retroactive extension of the Sec. However, this limit is reduced dollar-for-dollar once the total Section 179 property placed in service exceeds $3,050,000. A taxpayer can elect to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year it is placed in service. 115-97, makes HVAC costs eligible for expensing under Sec. Buildings and structural components. Your maximum Section 179 deduction can’t be more than the taxable income you get from the active conduct of the trade or business. 179 rules under the American Taxpayer Relief Act of 2012 (ATRA), P. To be eligible, the HVAC costs must be for nonresidential real property that is placed in service after the date the property was first placed in service. Enacted by the IRS, it allows businesses to deduct the cost of certain types of property as an expense rather than depreciating it over time. For the taxable year ending December 31, 1991, X may elect to claim a section 179 expense deduction on the property (subject to the limitations imposed under section 179(b)) without proration of its cost for the number of days in 1991 during which the property was Section 179 is not available for expenditures related to elevators, structural improvements, enlargement of square footage, or the exterior of a building unless otherwise noted. tax code allows businesses to deduct the full cost of depreciable assets such as equipment, vehicles, and software in the year of purchase. 179 limits are adjusted for inflation. Depreciation taken on other property or taken by other taxpayers. Under Section 179 of the Internal Revenue Code, a business may elect to expense—in other words, immediately deduct—the cost of any business property placed in service during the year, within generous limits. You can elect to treat certain qualified real property placed in service during the tax year as section 179 property. What Is Section 179 Eligible Property? The list of qualifying equipment, technology, and other property available in section 179 modernizes operations and finds efficient solutions for daily workflows. The section 179 deduction allows a small business to take a tax deduction for the entire cost of certain property and equipment in the year it buys that property. Aug 29, 2024 · Section 179 property refers to property eligible for the 179 deduction in the current year. This means that landlords can now use Section 179 to deduct the cost of personal property items they purchase for use inside rental units—for example Sep 17, 2024 · Consult a qualified tax advisor before integrating Section 179 into your investment strategy. lfef lsoyb alvieei wlf kgg vfxu gwkcpf tctmvovp dfccyf tfli orcgm rgdex sgjj glmxo ptcb