How much can a business deduct under Section 179 in 2026?

Can a business really write off the full cost of a new work truck or van the same year it's bought? Sometimes -- it depends on the federal Section 179 deduction, and specifically on the vehicle's own weight rating. This page lays out what IRS.gov says about the 2026 version of that rule, next to what Ford publishes about F-150, Super Duty, and Transit. It's a factual summary, not tax advice, and it isn't a sales pitch for any particular configuration.

How much can a business deduct under Section 179 in 2026?

For tax years beginning in 2026, the IRS sets the maximum Section 179 deduction at $2,560,000. That limit is reduced dollar for dollar once a business places more than $4,090,000 of qualifying property in service during the year -- a ceiling well above what most Van Buren County businesses are buying in equipment and vehicles in a given year. Whatever is purchased has to be used more than 50% for business and placed in service by December 31, 2026, to count toward that year's return. The 2025 federal tax law (Pub. L. 119-21) separately restored 100% bonus depreciation for qualifying property acquired after January 19, 2025, which can apply to costs a vehicle's own Section 179 cap doesn't cover.

Why a truck's bed length and a van's seat count actually matter here

The IRS treats vehicles differently based on Gross Vehicle Weight Rating (GVWR) -- the manufacturer's maximum loaded-weight rating:

• 6,000 lbs GVWR or under: ordinary passenger-automobile depreciation limits under IRC Section 280F apply -- much lower than the rules below.
• 6,001 to 14,000 lbs GVWR ("heavy SUVs and certain other vehicles"): capped at $32,000 for 2026, unless the vehicle meets one of three exceptions.
• Over 14,000 lbs GVWR: the $32,000 cap doesn't apply.

The three exceptions that remove the $32,000 cap in the middle tier: seating for more than nine passengers behind the driver; a cargo area (open or capped) of at least 6 feet in interior length that isn't readily accessible from the cab -- this is the bed-length rule that matters for pickups; or a fully enclosed cutaway van body with no rear seating. A short-bed crew-cab truck and a long-bed regular-cab truck with the same GVWR can land on opposite sides of that $32,000 line.

What Ford publishes about F-150, Super Duty, and Transit

Ford's own 2026 specification pages list F-150 GVWR from 6,220 to 7,300 lbs depending on cab, engine, and equipment -- meaning nearly every F-150 configuration sits in the 6,001–14,000 lb tier. F-150 is offered with 5.5-, 6.5-, or 8-foot beds; the 6.5- and 8-foot beds clear the 6-foot interior-length exception, while the 5.5-foot SuperCrew bed does not, which is the kind of distinction that's worth checking configuration by configuration rather than assuming. On the heavy-duty side, Ford's Super Duty spec page lists the F-350 dual-rear-wheel configuration at a GVWR up to 14,000 lbs -- at, not above, the line that would exempt it from the $32,000 cap entirely.

On the van side, Ford's own Transit specification sheet lists the Transit Cargo Van at 8,670 to 9,950 lbs GVWR with a 2-seat cab and cargo area not accessible from the front seats -- the configuration the no-rear-seating exception addresses. The Transit Passenger Van runs 9,250 to 10,100 lbs GVWR and is available with 12- or 15-passenger seating, meaning the 15-passenger build seats 14 people behind the driver -- clearing the "more than nine passengers behind the driver" exception outright. Ford doesn't publish an exact GVWR for Expedition or Explorer on its consumer specification pages; those figures are set per configuration and shown on the vehicle's federal certification label and window sticker.

More questions, answered plainly

Does the bed length on my F-150 actually change the tax treatment?

It can. The IRS exception for a cargo area of at least 6 feet in interior length applies to the 6.5- and 8-foot F-150 beds but not the 5.5-foot bed. Whether a specific truck's GVWR and configuration ultimately clear the $32,000 cap is something to confirm with your tax professional using that truck's certification label.

Why would a 15-passenger Transit be treated differently than a 12-passenger one?

The IRS exception applies to vehicles seating more than nine passengers behind the driver. A 15-passenger van seats 14 behind the driver and clears that line; a 12-passenger van seats 11 behind the driver, which also clears it -- both configurations are candidates for the exception, unlike a standard 7- or 8-passenger SUV.

What's the deadline for the 2026 tax year?

The vehicle must be placed in service -- in actual business use -- by December 31, 2026. An order placed before year-end that isn't delivered and in use doesn't count.

Is bonus depreciation the same thing as Section 179?

No, they're separate provisions that can work together. Bonus depreciation, currently 100% for qualifying property acquired after January 19, 2025, can apply to cost a vehicle's own Section 179 cap doesn't reach.

Where do these GVWR figures come from?

Directly from Ford's own 2026 specification pages for F-150, Super Duty, and Transit. The exact figure for a specific unit in our inventory is on that vehicle's federal certification label.

Is this page tax advice?

No. It's a summary of IRS rules (Publication 946 and the Form 4562 instructions) and Ford's own published specifications. Confirm anything you plan to rely on with a qualified tax professional.

Tapper Ford, 816 South Kalamazoo Street in Paw Paw, can check bed length and the federal certification label GVWR on any F-150, Super Duty, or Transit in current inventory. Our commercial/fleet contacts can also provide documentation your tax professional may request.