5-year property · 200% declining balance, half-year
Includes: Pickups, vans and light trucks used over the road. Watch: Heavy SUVs (6,001 to 14,000 lbs gross vehicle weight) are capped at $32,000 of section 179 for 2026; most trucks and vans that cannot carry passengers behind the driver are not.
| Line 12 · Section 179 expense | $0.00 |
|---|---|
| Line 14 · Special (bonus) depreciation, 100% | $52,000.00 |
| Line 19 · MACRS, 5-year property | $0.00 |
Basis = cost × business use · bonus = (basis − §179) × bonus rate · each year = (basis − §179 − bonus) × table rate
IRS Pub 946 tables · §179 and bonus per the One Big Beautiful Bill Act · car limits per §280F and the IRS yearly revenue procedure.
Placed in service March 2026, 100% business use, no section 179 or bonus.
| Tax year | Depreciation |
|---|---|
| 2026 | $10,400 |
| 2027 | $16,640 |
| 2028 | $9,984 |
| 2029 | $5,990 |
| 2030 | $5,990 |
| 2031 | $2,995 |
Source: Pub 946 Table B-1, asset class 00.241 Light General Purpose Trucks, under 13,000 lbs unloaded (class life 4, GDS 5, ADS 5). IRS Publication 946.
Pickup and light trucks are 5-year property under MACRS (the General Depreciation System), depreciated with 200% declining balance, half-year. Under the Alternative Depreciation System the period is 5 years. Source: Pub 946 Table B-1, asset class 00.241 Light General Purpose Trucks, under 13,000 lbs unloaded (class life 4, GDS 5, ADS 5).
Section 179 lets you deduct up to $2,560,000 in 2026 (reduced above $4,090,000 of purchases), as long as the business has the income and the asset is used more than 50% for business. Bonus depreciation is 100% for property acquired after January 19, 2025, under the One Big Beautiful Bill Act.
With no section 179 or bonus, placed in service in March 2026: $10,400 in 2026, $16,640 in 2027, $9,984 in 2028, $5,990 in 2029, and so on. The calculator above works it out for your own cost, date and business use.
Heavy SUVs (6,001 to 14,000 lbs gross vehicle weight) are capped at $32,000 of section 179 for 2026; most trucks and vans that cannot carry passengers behind the driver are not.