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Level 2
posted Feb 28, 2024 10:20:52 AM

Vehicle Depreciation

I purchased a vehicle (car) for business in 2023. 100% business. I have entered it in TT, but it asks me questions about Special Depreciation and Sec 179 deduction. I do not know how to answer those questions. How do I determine the best answer? I know that some people want to get the max. deduction this year, but I want the max. deduction over a period of 5 years. Is there a way to see results, if I enter different answers to different questions? (So I can decide which works best for me in my situation.) If not, suggestions on how to determine what's best for my situation? Other calculators? forms mode? etc.

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1 Replies
Employee Tax Expert
Feb 28, 2024 10:38:28 AM

You have the option to take the standard mileage deduction or the actual vehicle expense deduction.   Using actual costs requires depreciation to be calculated.   Section 179 expense is a dry name for a deduction (taken from a line in the Internal Revenue Code) but it allows you to deduct the entire cost (subject to certain limitations) of an asset in the year you acquire and start using it for business.   Here are the rules and limitations for 2023:

 

  • The asset must be tangible personal property, including software (not real estate).
  • It must be used in a trade or business (property used in a rental activity is generally not eligible).
  • You must take the deduction in the year you start using the asset.
  • The decision to use Section 179 must be made in the year the asset is put to use for business.
  • The deduction cannot be more than your earned income (net business income and wages) for the year.

If you want to depreciate it over 5 years, don't elect the special elections.  Class life is the number of years over which an asset can be depreciated.  The tax law has defined a specific class life for each type of asset.  Real Property is 39 year property, office furniture is 7 year property and autos and trucks are 5 year property.   See Publication 946, How to Depreciate Property.

 

Maximizing Deductions for the Business Use of your Vehicle

 

Business Use of Vehicles

 

And you can use Forms mode to view your forms to see the changes as you go.