Can I Write This Off?

Is vehicles that weigh over 6000 lbs a valid tax write-off?

TL;DR

Vehicles weighing over 6,000 lbs can be a valid tax write-off under Section 179 or bonus depreciation, but they must be used predominantly for business purposes. Misconceptions often arise about the extent of the deduction and the business-use requirement.

Detailed Answer

Vehicles that weigh over 6,000 lbs, such as certain SUVs, trucks, and vans, can qualify for a Section 179 deduction, allowing businesses to deduct the full purchase price in the year the vehicle is placed in service. However, the vehicle must be used more than 50% for business purposes. If the business use is less than 100%, only the business-use percentage of the cost can be deducted. Additionally, bonus depreciation may apply, allowing for further deductions. Vehicles must not be used primarily for personal purposes, and leased vehicles have different rules. For example, a real estate agent purchasing a heavy SUV for client meetings and property tours can deduct the business-use portion of the vehicle's cost.

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 lbs for $60,000. The vehicle is used 80% for business, such as traveling to photo shoots and client meetings. The photographer can deduct $48,000 (80% of $60,000) under Section 179, assuming they meet the income requirement and have not exceeded the Section 179 limit.

Calculation Required

A calculation is required for this deduction.

Calculate the business-use percentage by dividing the business miles driven by the total miles driven for the year. Multiply the vehicle's cost by this percentage to determine the deductible amount.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed mileage logs, purchase receipts, and documentation proving the business use of the vehicle. Logs should include dates, miles driven, and purpose of each trip. Maintain records for at least three years after filing the tax return.

IRS Reference

IRS Publication 946 and IRC §179

Relevant Industries

Real Estate AgentsContractorsConsultantsFreelancers

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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 25, 2025

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