LOU FUSZ FORD | COMMERCIAL & FLEET
Your next qualifying Ford commercial truck, van, or fleet vehicle could provide valuable first-year tax deductions. Discover how Section 179 may help your business invest in the vehicles it needs to succeed.
SMART INVESTMENTS. POTENTIAL TAX ADVANTAGES.
Section 179 of the Internal Revenue Code allows eligible businesses to deduct the cost of certain qualifying equipment, including qualifying commercial vehicles, in the year the property is placed into service rather than recovering the entire cost over several years through regular depreciation. Actual deductions depend on vehicle classification, business use, taxable income, and applicable IRS rules.
2026 MAXIMUM SECTION 179 DEDUCTION
$2,560,000
Subject to applicable limits
2026 PHASEOUT THRESHOLD
$4,090,000
Deduction begins to decrease above this amount
QUALIFYING BONUS DEPRECIATION
100%
For eligible property under applicable rules
Four important things business owners should understand before purchasing a qualifying commercial vehicle.
IMPORTANT 2026 TAX YEAR REMINDER
For calendar-year taxpayers seeking a 2026 deduction, qualifying vehicles generally must be purchased or otherwise acquired and placed in service by December 31, 2026. Merely ordering or financing a vehicle does not necessarily establish that it has been placed in service. Different deadlines may apply to fiscal-year taxpayers.
BUILT FOR YOUR BUSINESS
Lou Fusz Ford in Chesterfield, Missouri, helps businesses throughout the St. Louis area find capable commercial trucks, vans, and fleet vehicles. Depending on configuration, business use, and applicable tax rules, the following Ford vehicle families may include models eligible for Section 179 deductions.
Ford F-250, F-350, and other Super Duty configurations offer commercial towing and hauling capabilities. Deduction treatment depends on the specific truck configuration, business use, and IRS requirements.
Ford Transit cargo and passenger vans can serve contractors, delivery companies, transportation providers, and fleet operations. Applicable deductions vary by configuration and use.
Select Ford F-150, chassis cab, and upfitted commercial truck configurations may qualify for business depreciation deductions. Specific tax treatment should be confirmed before purchase.
UNDERSTANDING THE POTENTIAL BENEFIT
Hypothetical qualifying equipment purchase and first-year deduction
ILLUSTRATIVE COST AFTER ASSUMED FEDERAL TAX BENEFIT
$1,787,500
Example assumes all property qualifies, 100% business use, sufficient taxable business income, no phaseout reduction, and eligibility for 100% bonus depreciation on the remaining basis. The 35% rate is hypothetical. This is an equipment-level illustration, not a representation that any specific vehicle or fleet purchase will receive these deductions. Tax deductions are not direct purchase-price discounts or guaranteed tax savings.
In addition to Section 179, qualifying property acquired after January 19, 2025, may be eligible for 100% bonus depreciation under federal tax law. When applicable, bonus depreciation may allow an additional first-year deduction for eligible remaining depreciable basis after Section 179 is applied.
Not every vehicle qualifies for the same treatment. Passenger automobile depreciation limits, SUV restrictions, business-use requirements, acquisition dates, and other tax provisions can affect the final deduction. A qualified tax professional should determine which rules apply to your business.
BUSINESS OWNER RESOURCES
Answers to common questions about Ford commercial vehicles, tax deductions, and business purchases.
Potentially, yes. A qualifying financed vehicle may be eligible for Section 179 if the business owns the vehicle for federal tax purposes and meets the applicable requirements. Deduction eligibility is not necessarily limited to the down payment or payments made during the first year.
Many Ford Super Duty trucks may qualify for favorable business depreciation treatment. However, eligibility and deduction limits depend on the exact vehicle configuration, gross vehicle weight rating, cargo bed characteristics, and percentage of business use.
Yes, certain Ford Transit cargo vans and passenger vans may qualify for Section 179 or other depreciation deductions when used in an eligible business. Specific restrictions depend on the vehicle’s configuration and intended use.
Yes. Eligible used vehicles may qualify for Section 179 deductions if they meet IRS requirements, including qualifying acquisition, business use, and placed-in-service rules. Additional restrictions may apply to related-party purchases and bonus depreciation.
Not necessarily. For Section 179 treatment, a vehicle generally must be used more than 50% for qualified business purposes. The deductible amount is based on eligible business use, and deductions may be subject to recapture if business use later falls to 50% or less.
For tax years beginning in 2026, the general maximum Section 179 deduction is $2,560,000, with a dollar-for-dollar phaseout beginning when qualifying property placed in service exceeds $4,090,000. Vehicle-specific limits and taxable income restrictions may reduce the amount available.
For a calendar-year business seeking a deduction for 2026, the qualifying vehicle generally must be placed in service by December 31, 2026. A vehicle that has only been ordered or reserved may not meet this requirement. Fiscal-year businesses may have different applicable deadlines.
In certain circumstances, yes. Section 179 may be applied first, followed by bonus depreciation on eligible remaining basis. Tax professionals can determine the appropriate treatment based on your business circumstances and the applicable tax rules.
LOU FUSZ FORD | CHESTERFIELD, MISSOURI
From Ford Super Duty trucks to Transit vans and commercial fleet vehicles, Lou Fusz Ford is here to help businesses throughout Chesterfield and the greater St. Louis area find the right vehicles for their operations.
Important Tax Disclosure: Lou Fusz Ford is not a tax advisory firm and does not provide tax, accounting, or legal advice. Section 179 and bonus depreciation eligibility depend on the taxpayer’s circumstances, the vehicle’s specifications, business use, taxable income, and current federal and state law. Not all Ford vehicles qualify for the same deduction. Examples on this page are hypothetical and do not guarantee any particular tax savings.
Consult your CPA or qualified tax advisor before making purchasing decisions. For additional guidance, visit IRS Publication 946: How to Depreciate Property.
