Business Vehicle Depreciation Calculator 2026

1

Vehicle Information

Vehicle Type

Year Placed in Service

Vehicle Cost ($)

Business Use %

100%

Under 50% → straight-line only, no bonus or §179. IRC §280F(d)(6).

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Depreciation Elections

Section 179 Election

Bonus Depreciation

Convention

§179 limit for passenger autos and SUVs is subject to §280F luxury auto caps regardless of the overall §179 limit ($2.5M post-OBBBA, indexed for inflation, with $4M phaseout). Heavy trucks and vans (non-SUV >6,000 lbs) are not subject to the §280F caps and can use the full §179 amount.

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Depreciation Analysis

Year 1 Deduction

$0

After §280F cap & biz use %

§179 Claimed

$0

Expensed immediately

Bonus Depreciation

$0

100% (post-OBBBA)

MACRS Year 1

$0

Remaining basis

Calculation Summary

Vehicle cost$0

Business use %100%

Business-use basis$0

§280F cap applies? -

§179 deduction$0

Bonus depreciation$0

MACRS Year 1$0

Total Year 1 deduction$0

Remaining basis (future years)$0

Full Depreciation Schedule

Tax Year	Deduction	Cumulative	Cap Applied

Authority: IRC §168(k) (bonus depreciation, 100% permanent post-OBBBA P.L. 119-21 for property acquired and placed in service after 1/19/2025); IRC §179 (§179 expensing, $2.5M / $4M indexed under OBBBA); IRC §280F (luxury automobile limitations); Rev. Proc. 2025-24 (2025 §280F caps - 2026 caps not yet published as of build date; 2026 figures are projected based on prior-year adjustment pattern); MACRS 5-year recovery period per Rev. Proc. 87-57 Table A-1; IRC §168(d)(1) (half-year convention); IRC §168(d)(3) (mid-quarter convention). SUV §179 limit: IRC §179(b)(5) (inflation-adjusted; verify current Rev. Proc.).