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Can a 100% s corp shareholder deduct $19,000 and also deduct the $19,000 for a C corp that he is also a 100% shareholder in in the same tax yesr?

I'm not sure I understand your question. An S Corporation and a C Corporation are separate legal entities, each of which is entitled to elect IRCS 179 Expense. Who the shareholder(s) is/are is not relevant to the question. The shareholder in either case does not get to deduct the IRCS 179 expense. Only the corporation does. In both cases, the election cannot exceed the total amount of taxable income. Any disallowed deduction is carried forward an unlimited number of years subject to the ceiling amount for each year.

The S Corporation passes through the Sec 179 deduction to shareholders/taxpayers, so there's a limit at the S Corp level of $19,500 and also at the taxpayer level. A C Corp files its own return and takes the Sec 179 on its own return, there is no pass through of the deduction.
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