Tax Navigation by PaperWerks
Luxury Auto Depreciation Limits for 2025 (IRC §280F): A Practical Guide
by: John B Love IIIPublished on: 12/03/2026A practical 2025 guide to IRC §280F luxury auto depreciation limits—covering passenger auto definitions, annual deduction caps, how special depreciation increases the first-year limit, Section 179 interactions, and an example showing depreciation continuing after the recovery period.
luxury auto depreciation limitIRC 280Fpassenger automobile depreciation2025 vehicle depreciation limitsbusiness vehicle depreciationMACRS 5-year property vehiclespecial depreciation allowance vehiclebonus depreciation 2025 autoSection 179 vehicle deductiontruck and van depreciation limitsbusiness use percentage vehicledepreciation after recovery periodluxury car tax deduction rulesIRS vehicle depreciation cap
