How do I deduct vehicles that weigh over 6000 lbs on my taxes?

To deduct a vehicle over 6,000 lbs, it must be used more than 50% for business purposes. The deduction can be taken under Section 179, allowing immediate expensing of up to $28,900 (as of 2023) for SUVs, or through bonus depreciation, which allows for 80% expensing in the first year. Vehicles must be purchased and placed in service during the tax year. Personal use is not deductible, and strict documentation of business use is required. For example, a real estate agent using a large SUV primarily for client meetings and property tours can deduct the business-use percentage of the vehicle's cost.