Writing Off a Work Truck: The 6,000-Pound Rule for Contractors
Can you write off your whole truck this year?
Maybe. It depends on one number most contractors have never looked at: how much the truck is rated to weigh.
Cross 6,000 pounds, and you can often deduct most or all of the cost in the first year. Stay under it, and the IRS caps what you can take. Here's how it works for 2026.
The 6,000-Pound Line
The number that matters is the Gross Vehicle Weight Rating, or GVWR. That's the most the vehicle is rated to weigh fully loaded, including passengers and cargo. It isn't what the truck weighs empty.
You'll find it on the sticker inside the driver's door frame. Check it before you buy, not after.
The Three Vehicle Buckets
Every vehicle you use for work lands in one of three buckets.
The Capped Bucket: 6,000 pounds or less. Most cars, small SUVs, and light pickups. The IRS limits the first-year write-off. For 2026, the cap is $20,300 with bonus depreciation, or $12,300 without it. The rest gets spread over later years.
The Heavy SUV Bucket: over 6,000 pounds. Big SUVs between 6,000 and 14,000 pounds. The Section 179 deduction on these is capped at $32,000 for 2026. Bonus depreciation isn't capped, so most of the cost can still come off in year one.
The Work Truck Bucket: no cap. Heavy vehicles built for work. That includes pickups with a cargo bed at least 6 feet long and cargo vans with no seats behind the driver. These skip the SUV cap entirely.
There's one more way into the Work Truck Bucket. The IRS treats some trucks and vans as "not likely to be used for personal trips." A van with permanent shelving and your company name painted on it is the IRS's own example. Those skip the passenger car caps, even under 6,000 pounds.
Section 179 vs. Bonus Depreciation
Depreciation is the way the tax code spreads the cost of a big purchase over several years. Two rules let you skip the wait:
Bonus depreciation. It's back to 100% for property bought after January 19, 2025. No dollar cap on heavy vehicles.
Section 179. Another way to write off equipment in year one. The 2026 limit is $2,560,000, so for almost every trades business the overall cap isn't the issue. The $32,000 heavy SUV cap is the one to watch.
With bonus depreciation at 100%, you often reach the same answer either way on your federal return. Which one to use depends on your profit and your state. That's a decision for tax time, with your real numbers.
Rules That Apply to Every Vehicle
Business use has to be over 50%. If you use the truck 80% for work, you can write off 80% of the cost. At 50% or less, the fast write-off is off the table.
It has to be in service by December 31. Delivered and ready to work. A truck that shows up in January counts next year.
Keep a mileage log. The IRS wants a record of business miles, kept as you go.
If business use drops later, you pay some back. If use falls to 50% or less in a later year, part of the write-off comes back as income. This is called recapture.
Selling the truck can bring some back too. When you sell, part of the earlier write-off can count as income in the year you sell it.
Big write-offs and the mileage rate don't mix. If you take the fast write-off, you can't switch that truck to the standard mileage rate later.
Three Quick Examples
These assume 100% business use in 2026.
Plumber, $60,000 pickup, 6.5-foot bed, 8,500-pound GVWR. Work Truck Bucket. The full $60,000 can come off the 2026 federal return.
HVAC owner, $70,000 SUV, 7,000-pound GVWR, used to visit jobs. Heavy SUV Bucket. Section 179 tops out at $32,000, but bonus depreciation can cover the rest.
Electrician, $40,000 crossover, 5,000-pound GVWR. Capped Bucket. The first-year write-off stops at $20,300. The rest spreads over the next few years.
One warning. A deduction saves you a slice of what you spend, not all of it. A $60,000 truck doesn't save you $60,000. It saves you the tax on $60,000. Buy what the business needs. Then time it well.
California Doesn't Follow These Rules
If you're in California, your state return works differently:
Bonus depreciation. California doesn't allow it.
Section 179. California caps it at $25,000, and the phase-out starts at $200,000 of equipment.
So a truck you write off in one year on your federal return can take several years on your California return. Plan for both numbers.
Key Takeaway: Check the GVWR sticker before you buy. Over 6,000 pounds, a work truck can often come off your federal taxes in the first year. Under it, the IRS caps the deduction. Either way, you need more than 50% business use, a mileage log, and the truck in service by December 31.
Buying before year end? See all eight moves in Year-End Tax Planning for Contractors: 8 Moves Before Dec. 31. For the rest of your write-offs, read Contractor Tax Deductions: What You Can Write Off.
At Civita Tax Solutions, we help home service business owners save money on taxes with all-in-one accounting. We handle your bookkeeping, advisory, and tax filing. You focus on the business. We handle the finances.
Thinking about a truck purchase? Book a free consultation and we'll run the numbers before you sign.
