Q4 Work Truck Buyers’ Guide
Maximize Your Tax Code 179 Savings Before December 31st
Make Tax Code 179 Work for Your Business
Tax Code 179 allows businesses to deduct the full purchase price (Up to $2,500,000) of qualifying equipment - including most work trucks - in the same year it’s placed in service. That means instead of depreciating a truck over several years, you can take the deduction right away, lowering your taxable income for 2025.
2025 Deduction Limits
For the 2025 tax year, the IRS has set:
Maximum Deduction: $2,500,000
Phase-Out Threshold: Begins after $4,000,000 in qualifying purchases
Bonus Depreciation: 100% after Tax Code 179 is applied
Deadline: Truck must be purchased and placed in service by December 31st, 2025
Example: A $60,000 work truck could generate more than $60,000 in tax savings (depending on your tax bracket)
Which Vehicles Qualify?
Most light- and medium-duty work trucks qualify, including:
- Pickups with a GVWR above 6,000 lbs.
- Box trucks, service bodies, and flatbeds.
- Chassis cabs ready for upfits.
Special note for SUVs: Vehicles between 6,000–14,000 lbs. GVWR have a first-year deduction cap of $31,300 for 2025.
Both Trucks and SUV's are eligible, as long as they are new to your business and used more than 50% for business purposes.
Why Q4 is the Best Time to Buy
To qualify for Tax Code 179 in 2025, trucks must be delivered and placed in service by December 31st.
Many business owners use the fourth quarter to:
- Reduce taxable income before filing.
- Expand their fleet with available financing options.
- Take delivery of trucks while year-end inventory is still strong.
Financing and Leasing Options
Tax Code 179 applies whether you purchase outright, finance, or lease. As long as the vehicle is placed in service this year, you can take the deduction. This flexibility helps business owners preserve cash while still lowering taxable income.
Year-End Checklist
Choose a qualifying truck.
Complete your purchase or financing.
Take delivery before December 31st, 2025.
File IRS Form 4562 with your 2025 tax return.
Confirm details with your tax advisor.
FAQ's
Do used trucks qualify?
Yes, as long as they are new to your business.
Can I deduct multiple vehicles?
Yes, up to the $2,500,000 limit. Fleet purchases are eligible.
Do I need to have the truck delivered before year-end?
Yes, it must be placed in service by December 31, 2025.
Ready to Save?
Explore which trucks are available now and see how they can fit into your year-end tax strategy.
