Tax write-off for vehicles over 6,000 lbs: 179, bonus or mileage

A tax write-off for vehicles over 6,000 lbs can cover the full business share in year one. See how Section 179, bonus depreciation and mileage compare.

Vishant Mehta, CPA, Ex-Big 4

Published October 12, 2026

small business
Section 179
bonus depreciation
vehicle deduction
standard mileage rate

A business can write off a vehicle over 6,000 pounds in full in its first year, but only the share used for business. The weight that counts is the gross vehicle weight rating (GVWR), and business use must be over 50%.

Bonus depreciation does it: it is 100% again for vehicles acquired after January 19, 2025, with no dollar cap. Section 179 alone stops at $32,000 for a heavy SUV in 2026. To count on your 2026 return, the vehicle must be in service by December 31.

Weight test	GVWR over 6,000 pounds
Business use	Over 50%
Bonus depreciation	100% if acquired after January 19, 2025
Section 179, heavy SUV	Up to $32,000 for 2026
Car at 6,000 pounds or less	Year-one cap of $20,300 for 2026
Status on October 9, 2026	Current law

Can you write off 100% of a 6,000 lb vehicle?

Yes, if you use it only for business and it meets every rule below.

Weight. For an SUV, pickup or van, the GVWR must be over 6,000 pounds. It is on the label at the driver's door. Curb weight does not count.
Business use over 50%. At 50% or less, Section 179 and bonus depreciation are not allowed. Driving between home and your regular workplace is commuting, not business use.
Only the business share. An $80,000 SUV used 75% for business can be written off by $60,000 at most.
In service by year end. A vehicle counts in the year it is delivered and ready to use. A December deposit is not enough.
Acquired after January 19, 2025. A vehicle under a binding contract signed earlier gets only 20% bonus if it goes into service in 2026.
Business use must hold. If it falls to 50% or less in a later year of the recovery period, part of the write-off becomes income.

Example: a $90,000 SUV with a 7,000-pound GVWR goes into service in May 2026, used only for business. Bonus depreciation can deduct all $90,000 for 2026.

Section 179 vs bonus depreciation vs mileage: which writes off more?

Bonus depreciation writes off the most in year one, because it has no vehicle cap and no business income limit.

Rule	Section 179	Bonus	Mileage
Year one	Up to $32,000 on a heavy SUV	Full business cost	Per mile driven
Limited to business income	Yes	No, can create a loss	No
Needs over 50% use	Yes	Yes	No
Records	Mileage log, receipts	Mileage log, receipts	Mileage log
Use falls to 50% or less	Recapture	Recapture	No effect
Change method later	Never to mileage	Never to mileage	Yes, to actual costs

What vehicles qualify for the 179 vehicle deduction in 2026?

Any vehicle used more than 50% for business qualifies, but its weight and body decide how much.

Vehicles rated at 6,000 pounds or less. First-year depreciation, Section 179 included, is capped at $20,300 for 2026, or $12,300 without bonus.
SUVs over 6,000 and up to 14,000 pounds. Section 179 stops at $32,000, and bonus depreciation can cover the rest.
Pickups with a bed at least 6 feet long. They escape the $32,000 cap if the bed is open, or capped with no access from the cab. A crew cab with a shorter bed does not.
Cargo vans with no seats behind the driver. A fully enclosed van with no more than 30 inches of hood ahead of the windshield escapes the cap.
Vans seating more than 9 behind the driver, and vehicles over 14,000 pounds, escape it too.

What cars qualify for the 6,000 lb tax credit?

None, because there is no 6,000-pound tax credit. The rule is a deduction, and so is Section 179. In the 32% bracket, each $10,000 deducted saves $3,200 of federal income tax.

The federal credits for new clean vehicles, personal and commercial, ended for vehicles acquired after September 30, 2025.

Which method wins, and when?

Bonus depreciation wins for a heavy vehicle used mostly for business in a high-income year.

Section 179 fits when you want a set amount this year, since you choose the amount for each vehicle.
The mileage rate fits when business use is 50% or less, or when you drive many business miles in a cheaper vehicle.
Your state may differ. California allows no bonus depreciation and caps Section 179 at $25,000.

What happens when you sell or trade in the vehicle?

The write-off comes back as ordinary income, under the depreciation recapture rules. A trade-in counts as a sale, because since 2018 like-kind exchanges cover only real estate.

Say you write off a $90,000 business-only SUV in 2026, then trade it in for $45,000 in 2029. That $45,000 is ordinary income for 2029, though a replacement written off that year can offset it.

When do the 2026 rules apply?

Date	What it decides
January 19, 2025	Acquired after this date: 100% bonus
January 1, 2026	The $32,000 SUV cap and 72.5 cents a mile begin
July 1, 2026	The mileage rate rises to 76 cents
December 31, 2026	Last day to put a vehicle in service for 2026
April 15, 2027	Individual 2026 returns due, with Form 4562

The IRS had not published the 2027 limits on October 9, 2026. We will update this page when it does.

What should you do now?

Check the GVWR on the door label before you buy, and measure the bed on a pickup.
Take delivery by December 31 for a 2026 deduction.
Keep a mileage log from day one, with the date, miles and business purpose of each trip.
Choose the method before you file. Claiming Section 179 or bonus rules out the mileage rate for that vehicle for good.
If you own an S corporation, have the company buy the vehicle, or reimburse your miles under an accountable plan. As its employee, you cannot deduct the vehicle yourself.

Sole proprietors claim the write-off on Schedule C; see sole proprietorship taxes. For CPA help, see our small business tax service.