Can I Write This Off?

Can freelancers deduct suv over 6,000 lbs?

TL;DR

Freelancers can generally deduct the cost of an SUV over 6,000 lbs if it is used for business purposes, but they must adhere to specific IRS rules and limitations, such as the Section 179 deduction limits and business-use percentage requirements.

Detailed Answer

The cost of an SUV over 6,000 lbs can be deducted under Section 179, which allows for an immediate expense deduction of up to $28,900 (as of 2023) for vehicles used more than 50% for business. The remaining cost can be depreciated over subsequent years. However, the vehicle must be used primarily for business, and personal use must be excluded from the deduction calculation. If the business use falls below 50%, the deduction may be recaptured. SUVs that qualify must have a gross vehicle weight rating (GVWR) over 6,000 lbs but not exceed 14,000 lbs. For example, a freelance photographer who uses the SUV for transporting equipment to shoots can deduct the cost proportionate to business use.

Where to Put It on the Tax Form

Schedule C, Line 13 for depreciation and Section 179 expense deduction. Form 4562 is used to calculate and report the deduction.

Real World Example

A freelance graphic designer purchases an SUV for $50,000, which is used 70% for business. They can take a Section 179 deduction of $28,900 and depreciate the remaining business-use portion over the vehicle's useful life. The deduction is calculated as $28,900 + (70% of the remaining cost after Section 179).

Calculation Required

A calculation is required for this deduction.

Calculate the business-use percentage by dividing business miles by total miles driven. Multiply the total cost by this percentage to determine the deductible portion. Apply the Section 179 limit and depreciate any remaining cost.

Audit Risk & Documentation Tips

Moderate audit risk. Maintain detailed mileage logs, receipts, and records of business use. Document the vehicle's GVWR to confirm eligibility. Keep records for at least three years in case of an audit.

IRS Reference

IRS Publication 946, IRS Section 179, and IRS Publication 463.

Relevant Industries

FreelancersReal Estate AgentsConsultantsPhotographers

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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 15, 2025

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