Tax Navigation by PaperWerks

Luxury Auto Depreciation Limits for 2025 (IRC §280F): A Practical Guide

by: John B Love IIIPublished on: 12/03/2026

A 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.