: Limited to a first-year deduction of approximately $12,200 .
: The Gross Vehicle Weight Rating (GVWR)—found on the driver’s side door jamb—determines your deduction limit:
: Generally qualifies for a full deduction, with no specific IRS dollar cap for most work trucks.
: To claim the write-off for 2026, the truck must be purchased and actively used for business by December 31, 2026 .