How do I deduct vehicles that weigh over 6000 lbs on my taxes?
TL;DR
Vehicles weighing over 6,000 lbs can be deductible under Section 179 and bonus depreciation rules, but they must be used predominantly for business purposes. Misconceptions often arise around personal use and the specific weight threshold.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 13 for depreciation and Line 24a for car and truck expenses.
Real World Example
A freelance photographer purchases a new SUV for $50,000, weighing over 6,000 lbs, and uses it 80% for business. They can deduct $28,900 under Section 179 and apply bonus depreciation to the remaining business-use portion of the cost.
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 bonus depreciation.
Audit Risk & Documentation Tips
Moderate audit risk. Keep detailed mileage logs, receipts, and a calendar of business activities to substantiate business use. Ensure the vehicle's weight is documented, such as through the manufacturer's specifications or vehicle registration.
IRS Reference
IRS Pub 946, IRC §179, IRC §168(k)
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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