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Listed Property: How to Keep Your Vehicle & Equipment Deductions (Without the IRS Headache)

Listed Property: How to Keep Your Vehicle & Equipment Deductions (Without the IRS Headache)by: John B Love IIIPublished on: 17/03/2026

Listed property—like business vehicles and other mixed-use equipment—has strict depreciation and documentation rules. Learn the 50% business-use test, when ADS/straight-line applies, recapture risks, and what records you need to keep to protect your deductions.

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Listed Property: How to Keep Your Vehicle & Equipment Deductions (Without the IRS Headache)

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

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

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