Automobiles - 2022 Maximum Depreciation Deduction
Based on 100% Business Use**
Year Passenger Autos/
1st Yr Bonus
Light Trucks and Vans,
SUV's/1st Yr Bonus
1 $11,200/$19,200 $11,200/$19,200
2 $18,000 $18,000
3 $10,800 $10,800
4 and beyond $6,460 $6,460
**This limit includes claiming a §179 expense deduction. If the business use is less than 100%, you must reduce the maximum deduction above proportionately.

**Vehicles are eligible for 100% bonus depreciation if they are above 6,000 lbs.