Not tax advice: This post is general information, not tax advice. Tax rules depend on your business. Talk to your CPA or tax professional before you buy.
Short answer: For a 2026 deduction, the IRS looks at when your truck or van is placed in service, which IRS Publication 946 defines as “ready and available for a specific use,” not just when you sign. For tax years beginning in 2026, the Section 179 limit is $2,560,000 and it starts to phase out once Section 179 property placed in service tops $4,090,000 (Rev. Proc. 2025-32). Current IRS instructions for Form 4562 say the 100% special (bonus) depreciation allowance was reinstated for certain property acquired and placed in service after January 19, 2025. And the IRS says the commercial clean vehicle credit is not available for vehicles acquired after Sept. 30, 2025, so a 2026 E-Transit purchase doesn’t get it.
New to Section 179? Start with our plain-English Section 179 guide for Ford work trucks and vans. This post is the year-end deadline checklist.
The December 31 deadline in one paragraph
December 31, 2026 is a Thursday. If your business runs on a calendar year and you want a truck or van on your 2026 return, plan for it to be delivered and ready to work by then, with any upfit finished. Publication 946 gives the example of a contractor whose truck needed lifting equipment installed: it was placed in service on the day the installation was done and he accepted delivery, not the day he bought it. If your tax year isn’t the calendar year, ask your CPA which date applies to you.
2026 IRS numbers at a glance
| What | 2026 rule or figure | IRS source (checked Nov 5, 2026) |
|---|---|---|
| Section 179 maximum | $2,560,000 for tax years beginning in 2026 | Rev. Proc. 2025-32, sec. .24 |
| Phase-out starts | When Section 179 property placed in service in 2026 exceeds $4,090,000 | Rev. Proc. 2025-32, sec. .24 |
| SUV cap under Section 179 | $32,000 for an SUV that falls under the cap (see the GVWR section below) | Rev. Proc. 2025-32, sec. .24 |
| Bonus depreciation | 100% for certain qualified property acquired and placed in service after Jan. 19, 2025 | Instructions for Form 4562 |
| Business use | Section 179 only if used more than 50% for business in the year placed in service | Publication 946 |
| Income limit | Section 179 is limited to taxable income from the active conduct of a trade or business; disallowed cost can carry over | Publication 946 |
| How it’s claimed | Form 4562 is used to make the Section 179 election and claim depreciation | Instructions for Form 4562 |
| E-Transit / 45W credit | Not available for vehicles acquired after Sept. 30, 2025 | IRS commercial clean vehicle credit page |
The IRS’s 2026 Form 4562 instructions weren’t posted when we checked, so the bonus depreciation line comes from the current (2025) instructions. Your CPA decides whether Section 179, bonus depreciation or regular depreciation fits your business.
The 6,000 lb GVWR line: Super Duty, chassis cab and Transit
Weight matters because the IRS treats lighter passenger vehicles differently. The Form 4562 instructions list “passenger automobiles weighing 6,000 pounds or less” as listed property with depreciation limits. Publication 946 applies the SUV cap to 4-wheeled passenger vehicles rated more than 6,000 and not more than 14,000 pounds GVWR, but says the cap does not apply to vehicles that seat more than nine behind the driver, have a cargo area of at least 6 feet interior length not readily accessible from the passenger compartment, or have an integral enclosure with no seating behind the driver.
Here’s what ford.com’s 2027 Super Duty page lists in its payload table (checked Nov 5, 2026):
| 2027 Super Duty pickup | GVWR range on ford.com | Shop |
|---|---|---|
| F-250 SRW | 10,000 to 11,400 lb | New F-250 SRW |
| F-350 SRW | 10,100 to 12,400 lb | New F-350 SRW |
| F-350 DRW | 14,000 lb | New F-350 DRW |
| F-450 DRW | 14,000 lb | New F-450 DRW |
For chassis cabs and Transit cargo vans, read the GVWR on the specific unit’s door-jamb label or window sticker. We’ll pull it for you. Whether the SUV cap or a cargo-area exception applies to your truck is a question for your CPA, so we don’t promise a “full write-off” on any model.
“Placed in service” means delivered and ready, upfit included
A signed buyer’s order in December isn’t the finish line. If your van needs shelving, a ladder rack or a service body, or your chassis cab needs a bed or dump body, the clock runs until that work is done and you take delivery. Lead times for bodies and upfits can stretch in December, so pick the unit and book the work in November. Once your truck is in use, Ford Pro’s commercial powertrain warranty is worth knowing too.
E-Transit and the 45W credit in 2026
Plainly: the IRS says the Qualified Commercial Clean Vehicle Credit (45W) is not available for vehicles acquired after Sept. 30, 2025. That’s based on when your business acquires the van, not the van’s model year. A new E-Transit bought in November or December 2026 doesn’t get that credit. The depreciation rules above may still apply, so ask your CPA. For roof heights and gas vs. electric, see our cargo van and E-Transit guide.
Your year-end checklist
- Pick the unit and confirm its GVWR. Check the door-jamb label or window sticker, and keep a photo.
- Estimate business use with your CPA. Section 179 requires more than 50% business use in the year it’s placed in service.
- Lock a delivery date before December 31. Leave buffer for the holidays.
- Finish the upfit. The truck should be ready to do its job, and you should accept delivery, by year-end.
- Keep the paperwork together. Buyer’s order, delivery date, upfit invoice and completion date, financing documents and your mileage or business-use log go to your CPA.
- Let your CPA make the call. Section 179, bonus depreciation or regular depreciation is chosen on your return (Form 4562).
Work trucks and vans in stock (as of Nov 5, 2026)
These counts come from our new-inventory pages on November 5, 2026, can include units in transit, and change daily.
| Model | Units | Model years | Shop |
|---|---|---|---|
| Super Duty F-250 SRW | 31 | 17 × 2027, 14 × 2026 | F-250 SRW |
| Super Duty F-350 SRW | 19 | 13 × 2027, 5 × 2026, 1 × 2025 | F-350 SRW |
| Super Duty F-350 DRW | 10 | 7 × 2027 and 2 × 2026 pickups, 1 × 2024 chassis cab | F-350 DRW |
| Super Duty F-450 DRW | 6 | 4 × 2027 and 1 × 2026 pickups, 1 × 2025 chassis cab | F-450 DRW |
| Transit cargo van | 5 | 4 × 2027, 1 × 2026 | Transit cargo vans |
| E-Transit cargo van | 1 | 2025 | E-Transit |
Serving contractors across the northwest valley and Pahrump
A lot of our work-truck buyers run crews out of Centennial Hills, Skye Canyon, Summerlin West and Lone Mountain, from Aliante and North Las Vegas, or from Pahrump. Team Ford Las Vegas is at 5445 Drexel Rd, so call ahead with the stock number and we’ll have the GVWR label and window sticker ready. ¿Prefiere español? Visite nuestra página en español.
Frequently Asked Questions
Do I have to take delivery by December 31 to use Section 179 for 2026?
The IRS ties Section 179 and depreciation to when property is placed in service: ready and available for its specific use. For a calendar-year business, plan for the truck or van to be delivered, with any upfit finished, by December 31, 2026. Signing alone isn’t the test. Confirm with your CPA.
What is the 2026 Section 179 limit?
For tax years beginning in 2026, IRS Rev. Proc. 2025-32 sets the Section 179 limit at $2,560,000, reduced once Section 179 property placed in service exceeds $4,090,000, with a $32,000 cap for SUVs that fall under that rule.
Is bonus depreciation 100% in 2026?
Current IRS instructions for Form 4562 say the One Big Beautiful Bill Act reinstated the 100% special depreciation allowance for certain qualified property acquired and placed in service after January 19, 2025. Your CPA can confirm how it applies to your purchase.
Is there still a tax credit for the Ford E-Transit in 2026?
No. The IRS says the Qualified Commercial Clean Vehicle Credit is not available for vehicles acquired after Sept. 30, 2025. That depends on when you acquire the van, not its model year.
Is a Ford Super Duty over 6,000 lb GVWR?
ford.com’s 2027 Super Duty payload table lists GVWRs from 10,000 lb (F-250 SRW) up to 14,000 lb (F-350 DRW and F-450 DRW pickups). Always check the specific truck’s door-jamb label, and ask your CPA how the IRS vehicle rules apply.
Is this article tax advice?
No. It’s general information with links to irs.gov. Tax rules depend on your business, so talk to your CPA or tax professional before you buy.
Conclusion + next steps
If a Ford work truck or van is on your 2026 list, the date that matters is when it’s delivered and ready to work. Pick the unit now and leave time for upfits.
- Shop work trucks: F-450 DRW, F-350 DRW and F-250 SRW
- Shop vans: Transit cargo vans
- Value your trade: Value Your Trade
- Talk to us: Contact Team Ford Las Vegas, 5445 Drexel Rd, Las Vegas, NV 89130
Tax figures are from irs.gov (Rev. Proc. 2025-32, Instructions for Form 4562, Publication 946 and the commercial clean vehicle credit page), checked November 5, 2026. GVWR figures are from ford.com’s 2027 Super Duty page, checked November 5, 2026. Inventory counts are as of November 5, 2026 and change daily.
Not tax advice: General information only. Talk to your CPA or tax professional before you buy.
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