Generally speaking, "vehicles that are not likely to be used for personal purposes would usually qualify for full Section 179 deduction
." The following are some of the vehicles suggested by the IRS that would qualify for this Section 179 Deduction in 2011 as listed below;
- Heavy “non-SUV” vehicles with a cargo area at least six feet in interior length (this area must not be easily accessible from the passenger area.) To give an example, many pickups with full-sized cargo beds will qualify (although some "extended cab" pickups may have beds that are too small to qualify).
- Vehicles that can seat nine-plus passengers behind the driver's seat, such as the Airport shuttle vans.
- Vehicles with: (1) a fully-enclosed driver's compartment / cargo area, (2) no seating at all behind the driver's seat, and (3) no body section protruding more than 30 inches ahead of the leading edge of the windshield.