Automobiles - 2016 Maximum Depreciation Deduction Based on 100% Business Use**
Year	Passenger Autos	Light Trucks and Vans SUVs (Built on Truck Chassis)
1	$3,160*	$3,560*
2	$5,100	$5,700
3	$3,050	$3,350
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.