Self Employed Web

SUV Tax Deduction – Vehicle List as it applies to Section 179

Posted on Wednesday, November 5th, 2003 by

Vehicles that qualify for generous tax break

Want a company car that Uncle Sam will let you write off for the most part? Then consider one of these vehicles as your main mode of business transport.

To qualify for the deduction (Section 179 of the tax code), an SUV or light truck must have a gross weight of at least 6,000 pounds. This is the vehicle weight plus maximum payload and also is referred to as gross vehicle weight rating or GVWR. Before buying any vehicle for your business, always verify the GVWR for yourself. It usually is found on a label attached to the inside edge of the driver’s side door.



Ford F150 Styleside 4WD

Cadillac Escalade ESV

Ford F250 Super Duty Super Cab

Chevrolet Astro Passenger Van AWD

Ford F350 Super Duty DRW Super Cab

Chevrolet Avalanche 2500

GMC Safari AWD Passenger Van

Chevrolet Express Passenger Van 3500

GMC Savana Passenger Van 3500

Chevrolet Silverado 3500

GMC Sierra 350 &
Sierra Denali

Chevrolet Suburban 2500

GMC Yukon XL

Chevrolet Tahoe

Hummer H1 & H2

Chevrolet Trailblazer

Land Rover Discovery

Dodge Durango

Land Rover
Range Rover

Dodge Ram Cargo Van 3500

Lincoln Navigator

Dodge Ram
MaxiVan 3500

Lincoln Blackwood

Dodge Ram Wagon

Mercedes M Class
320 and 500

Dodge Ram 1500

Mercedes ML55 AMG
Dodge Ram 2500 & 3500 two-door
Porsche Cayenne,
S and Turbo

Ford Econoline
E350 Van

Toyota Land Cruiser

Ford Econoline E350 Passenger Wagon

Toyota Sequoia 4WD

Ford Econoline
E-150, E-250
and E-350

Toyota Tundra 4WD Access Cab

Ford Excursion

Volkswagen Touareg

Ford Expedition
Volvo XC90 (optional third row seating)

The deduction is limited to $100,000 or your overall business income, whichever is less. Also, to get the tax break you must use the vehicle more than 50 percent for business.

Found an SUV or truck that’s not on this list? Sorry, but the ever-changing auto market probably has lapped our list. Let us know what your auto research found. In the meantime, remember that as long as the vehicle meets the three-ton weight requirement, it qualifies for the business-use tax break even if it’s not shown here. Check with your auto dealer and tax accountant for details before purchase.

You might want to stay in touch with your U.S. Representative and Senators, too. A bill now in Congress, S. 1637, contains a provision to shrink the tax deduction for large SUVs from $100,000 back to the $25,000 level.

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Self Employed Web has been providing self employment advise and resources since January 30th, 2003. Get started via our popular SUV Tax Deduction list, Corp vs. LLC article, or eBay tips section. Over 300 other articles are categorized in the navigation menu on the lefthand side of this webpage. If you have a question not answered on this website, please contact us.

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