2026 Section 179 Vehicle vs. Auto Loan Deduction Calculator

Compare writing off a vehicle through your business against the personal $10,000 auto loan interest deduction.

6,000+ lb GVWR RuleHeavy SUVs, pickups, and vans unlock Section 179 + bonus write-offs.

72.5¢ Standard MileageCompare actual depreciation against the IRS standard mileage rate.

$10k Personal Auto LoanCompare business write-off vs. Schedule 1-A personal loan interest.

Part I · Vehicle Purchase Price, GVWR Weight Class & U.S. Assembly

Vehicle Purchase Price ($) * Total capitalized vehicle cost ($15k to $250k) Enter a vehicle price between $15,000 and $250,000.

GVWR Weight Classification Heavy SUVs >6,000 lbs bypass IRC § 280F luxury caps

U.S. Final Assembly (VIN Starts 1, 4, 5, or 7)? Required for personal Schedule 1-A Form 1098-VLI

Qualified Business-Use Percentage (%) * Must exceed 50% for Section 179 & Bonus Depreciation Enter business use between 10% and 100%.

Annual Business Miles Driven (mi) Used for Path B 70.0¢/mile Accountable Plan check

Year-1 Auto Loan Interest Paid ($) Form 1098-VLI interest (capped at $10,000/yr)

Year-1 & 5-Year Vehicle Tax Comparison

IRC § 179 / § 168(k) vs. Schedule 1-A + § 62(c)

Winner: Path A (Year 1)

Path A · S-Corp Ownership (Section 179 + 100% Bonus)

Business-Use Capitalized Basis$57,600.00

Year-1 Section 179 + 100% Bonus Depreciation$57,600.00

Business % of Loan Interest + Operating Costs$8,640.00

Total Year-1 S-Corp Vehicle Deduction$66,240.00

Path B · Personal Title + Schedule 1-A 1098-VLI + 70¢/mi

Schedule 1-A Part IV Auto Loan Interest (1098-VLI)$4,800.00

S-Corp Accountable Plan Mileage (70.0¢/mi)$10,500.00

Annual Path B Deduction (Every Year!)$15,300.00 / yr

5-Year Cumulative Path B Deductions$76,500.00 (No Recapture!)

Strategic CPA Recommendation