Section 179 for vehicles (2026): the 6,000 lb rule, SUV limit and trucks

Updated Oct 29, 2026 · LoanHelp editorial team · Editorial policy

Whether a pickup, cargo van, box truck or SUV qualifies for Section 179 in 2026 depends on its gross vehicle weight, its body type and more-than-50% business use, not on how it is financed. Passenger automobiles rated 6,000 lb or less fall under the section 280F depreciation limits, a sport utility vehicle rated over 6,000 lb and up to 14,000 lb can count no more than $32,000 of its cost under Section 179, and heavy trucks and vans that meet the IRS seating or cargo tests are outside that SUV cap. The vehicle must be placed in service by the end of the tax year, which is Dec 31, 2026 for calendar-year businesses.

The 6,000 lb gross vehicle weight line

IRS Publication 946 chapter 5 defines a passenger automobile as a four-wheeled vehicle made primarily for use on public streets, roads and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight, or 6,000 pounds or less of gross vehicle weight for trucks and vans. Passenger automobiles follow the section 280F depreciation limits, which cap the Section 179 deduction and depreciation together each year. Heavier vehicles generally fall outside those limits.

SUV limit for tax years beginning in 2026

Rev. Proc. 2025-32 section 3.24 says that for tax years beginning in 2026, the cost of any sport utility vehicle that may be taken into account under Section 179 cannot exceed $32,000. The Form 4562 instructions apply the SUV limit to four-wheeled vehicles primarily designed or used to carry passengers on public roads and rated at more than 6,000 pounds and not more than 14,000 pounds gross vehicle weight.

Heavy trucks and vans that are not SUVs for the cap

The Form 4562 instructions say the SUV limit does not apply to a vehicle designed to seat more than nine persons behind the driver's seat; one with a cargo area, open or enclosed by a cap, at least 6 feet in interior length that is not readily accessible directly from the passenger compartment; or one with an integral enclosure fully enclosing the driver compartment and load carrying device, no seating rearward of the driver's seat and no body section protruding more than 30 inches ahead of the leading edge of the windshield. Publication 946 chapter 5 covers the listed-property rules for vehicles generally.

Which rule applies

Business-use percentage

Passenger automobiles and most other vehicles used for transportation are listed property. Publication 946 requires listed property to be used predominantly (more than 50% of its total use) for qualified business use to claim Section 179, and the cost you can take into account follows that business-use share. Publication 946 chapter 5 and Form 4562 Part V describe the records to support business miles and use. Financing does not change the business-use test.

2026 Section 179 limits (all qualifying property)

Rev. Proc. 2025-32 section 3.24 also lists the overall Section 179 limits for tax years beginning in 2026: a $2,560,000 maximum deduction, reduced dollar for dollar when Section 179 property placed in service in 2026 exceeds $4,090,000. Vehicle-specific caps may apply before those overall limits.

Placed in service by Dec 31, 2026

Publication 946 says property is placed in service when it is ready and available for a specific use. Ordering, depositing, or signing a loan does not place a vehicle in service. Calendar-year businesses generally need the truck or van in service by Dec 31, 2026. See our year-end Section 179 deadline guide and Section 179 on financed equipment for timing with loans and leases.