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Avanti Systems USA: Clarifying Tax Deductions for Demountable Glass Systems
August 8, 2025
Tax Deductions and Demountable Glass Systems: What Architects Should Know
In the construction industry, a common misconception exists regarding demountable glass partitions and their eligibility for tax deductions. It is often stated that "To qualify for a tax deduction, the system must be specified under Division 10." However, this claim is inaccurate.
Avanti Systems USA aims to clarify the actual tax deduction eligibility for demountable glass systems, providing architects and specifiers with the correct information.
Understanding Tax Deduction Eligibility
Under Section 179 of the IRS tax code, specific building components, such as demountable glass partitions, can qualify for accelerated depreciation. This allows building owners to deduct the full cost in the first year or over seven years, rather than the typical 39 years required for permanent fixtures.
The key factor in determining eligibility for tax deductions is the product's use and installation method, not which division is referenced in the specification documents.
Key Criteria for IRS Eligibility
To qualify for accelerated depreciation, interior glass partitions must meet the following criteria:
- They are not permanent and can be removed
- They are non-load-bearing
- They can be installed and removed quickly and at low cost
- Their removal does not damage the building
- They are installed after the base building construction
- They are specific to tenant needs
- They are classified as personal property, not part of the structural building
These characteristics, rather than the specification division, are what the IRS considers when evaluating tax deduction eligibility.
Clarifying the Misconception
According to William Harbeson, Director of Energy Incentives at Capstan Tax Strategies:
“The IRS determines eligibility based on the product’s characteristics and installation, not its specification division.”
This means that specifying glass partitions under Division 8 (Openings) can still allow for tax deductions, provided the system meets the necessary criteria.
Why Division 8 is the Preferred Option
Avanti Systems USA's products align with Division 8, which covers doors, windows, and openings. These systems are designed for installation by architectural glass professionals, ensuring specialized expertise in the process. Examples of such products include:
- Solare™ Double Glazed – Known for its high acoustic performance and modern design.
- Elite™ Freestanding Partition System – A fully demountable system ideal for adaptable workspaces.
- Movable Single Glazed Wall System – A flexible, modular solution designed to meet tenant needs.
- Frameless Glass Swing Door – A sleek, minimalistic door that integrates seamlessly with demountable glass partitions under Division 8 specifications.
These products are specifically engineered for professional glazing contractors, ensuring high-quality installation and performance.
Risks of Specifying Under Division 10
Opting to specify under Division 10 may result in the installation being handled by furniture dealers or general vendors who lack the necessary expertise for complex glass systems. This can lead to issues such as:
- Misaligned components
- Acoustic performance failures
- Delays and rework
- Reduced system lifespan
Achieving Both Design Excellence and Tax Benefits
Specifying under Division 8 enables architects to achieve both high design quality and access to accelerated depreciation. By choosing Division 8, architects gain the following advantages:
- Full eligibility for accelerated depreciation
- Higher control over installation quality
- Consistency with glazing contractor expertise
- Seamless integration with architectural design elements
Final Recommendations for Architects and Specifiers
When selecting glass wall systems, it is important for architects and specifiers to focus on the performance, installation, and long-term flexibility of the system rather than on which specification division it falls under. As long as the system is removable, non-structural, and tailored to tenant needs, it will qualify for tax deductions.
Assistance with Specification Selection
For further guidance on selecting the appropriate systems for specific projects, Avanti Systems USA offers specification consultations, including product documentation, performance specifications, and code compliance support.
For more information, visit the original article here.
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Company: 
Avanti Systems USA
Product: Acoustic Double Glazed
Source: https://www.avantisystemsusa.com/division-10-glass-tax-deduction-myth/
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