Automobiles - 2017 Maximum Depreciation Deduction Based on 100% Business Use**
Year	Passenger Autos/ 1st Yr Bonus	Light Trucks and Vans, SUV's/1st Yr Bonus
1	$3,160/$11,160	$3,560/$11,560
2	$5,100	$5,700
3	$3,050	$3,450
4 and beyond	$1,875	$2,075
**This limit includes claiming a §179 expense deduction. If the business use is less than 100%, you must reduce the maximum deduction above proportionately.