Truck Bed Length & Section 179

[TaxyTax]

Trucks with a cargo area at least six feet in interior length (this area must not be easily accessible from the passenger area.) To give an example, many pickups with full-sized cargo beds will qualify for a full deduction (although some “extended cab” pickups may have beds that are too small to qualify).

With that in mind, Chevy Trucks with Multi-flex Tail Gates extend from 5.5 Ft to 7F Ft to allow for more cargo space when it's needed. Will the IRS consider this kind of Truck as Section 179 Eligible? 

[tagteam · Accepted solution]

I have severe doubts as to whether anyone can give you a definitive answer to your question (absent something like a private letter ruling from the IRS).

However, the Code does state, "equipped with a cargo area of at least 6 feet in interior length", which this vehicle actually does have. The fact that the vehicle has the ability to collapse its bed to a shorter length might very well be immaterial.