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 ยง179 expense deduction. If the business use is less than 100%, you must reduce the maximum deduction above proportionately.