You can always deduct the vehicle if you own a business. I have a small business that generally grosses only a few thousand per year, but I deduct all business

You can always deduct the vehicle if you own a business. I have a small business that generally grosses only a few thousand per year, but I deduct all business use of my personal car. The difference, IIRC, is that instead of amortizing the cost over years, IRS Section 179 allows you to expense the entire cost of a 6,000+ lb. vehicle in a single year. So if you own an Escalade like my neighbor, that's an $80,000 tax deduction in one year. It's certainly tempting and I'll probably do exactly the same thing once my business makes enough income for it to make sense. The tax code is a thing: use it to your advantage.