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Can I deduct 6000 lb vehicles?

TL;DR

Yes, vehicles over 6,000 pounds can be deductible under Section 179, but there are specific conditions and limits that apply, especially regarding business use and the type of vehicle.

Detailed Answer

Vehicles over 6,000 pounds can qualify for a Section 179 deduction, allowing businesses to deduct the full purchase price in the year the vehicle is placed in service, up to a certain limit. However, the vehicle must be used more than 50% for business purposes. SUVs are subject to a $28,900 limit for 2023, while other qualifying vehicles may be eligible for the full Section 179 limit. The vehicle must not be used for personal purposes beyond the allowable percentage. Additionally, the deduction cannot exceed the taxable income from the business. If the vehicle is used less than 100% for business, only the business-use percentage of the cost can be deducted.

Where to Put It on the Tax Form

Schedule C, Line 13 for depreciation and Section 179 deduction; Form 4562 for detailed depreciation and Section 179 expense election.

Real World Example

A freelance photographer purchases a new SUV weighing 6,500 lbs for $50,000. The vehicle is used 80% for business. The photographer can elect to use the Section 179 deduction to write off $28,900 (the maximum for SUVs) in the year of purchase, plus depreciate the remaining business-use cost over subsequent years.

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 vehicle's cost to determine the deductible amount under Section 179 and for depreciation.

Audit Risk & Documentation Tips

Moderate audit risk. Maintain detailed mileage logs, purchase receipts, and evidence of business use (e.g., client visits, deliveries). Keep records for at least three years after filing the tax return. Ensure personal use is minimal and well-documented.

IRS Reference

IRS Publication 946, 'How to Depreciate Property', and IRC §179.

Relevant Industries

Small Business OwnersFreelancersReal Estate AgentsConsultantsConstruction Contractors

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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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