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Can freelancers deduct how to write off 6000 lb vehicle?

TL;DR

Freelancers can potentially deduct the cost of a vehicle over 6,000 pounds used for business purposes, but it must meet specific IRS criteria for business use, and limitations apply under Section 179 and bonus depreciation rules.

Detailed Answer

To deduct a vehicle over 6,000 pounds, freelancers must use it primarily for business purposes. The IRS allows a Section 179 deduction for vehicles over 6,000 pounds but under 14,000 pounds, allowing up to $28,900 for SUVs in 2023. Full bonus depreciation may also be available, allowing for a 100% deduction in the first year if the vehicle is new or used and placed in service during the tax year. However, the vehicle must be used more than 50% for business purposes to qualify for these deductions. If the vehicle is used less than 100% for business, only the business-use percentage of the deduction is allowed. Personal use must be carefully documented and excluded from the deduction.

Where to Put It on the Tax Form

Schedule C, Line 13 for depreciation and Line 9 for car and truck expenses.

Real World Example

A freelance photographer purchases a new SUV weighing 6,500 pounds for $50,000. She uses it 80% for business, traveling to shoots and client meetings. She can deduct up to $28,900 under Section 179 and apply bonus depreciation on the remaining business-use portion of the cost, totaling $40,000 in deductions for the year.

Calculation Required

A calculation is required for this deduction.

Calculate the business-use percentage by dividing business miles by total miles driven. Apply this percentage to the total cost of the vehicle to determine the deductible amount. For example, if 80% of the vehicle's use is for business, multiply the total cost by 0.80 to find the business-use portion.

Audit Risk & Documentation Tips

Moderate audit risk. Maintain detailed mileage logs, receipts, and records of business use. Keep a calendar of business activities and trips to substantiate the business-use percentage. Ensure personal use is clearly separated and documented.

IRS Reference

IRS Pub 946, IRS Pub 463, IRC §179

Relevant Industries

FreelancersConsultantsReal Estate AgentsContractors

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 18, 2025

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