Do all trims of a qualifying model exceed 6,000 lbs GVWR?

No. GVWR varies by cab, bed length, engine, and drivetrain. Always verify the exact trim on the driver's door-jamb certification label — the IRS goes by the manufacturer's rated number for your specific vehicle.

Do cargo vans qualify for Section 179?

Yes. Full-size cargo vans such as the Ford Transit, Ram ProMaster, Mercedes-Benz Sprinter, and Chevrolet Express are typically rated over 6,000 lbs GVWR and are exempt from the SUV deduction cap.

Vehicles Over 6,000 lbs GVWR: Section 179 Qualifying List (2026)

Q: What trucks qualify for Section 179 heavy vehicle expensing?

Full-size and heavy-duty pickup trucks are commonly rated over 6,000 lbs GVWR. Pickups with a cargo bed of at least 6 feet are exempt from the SUV cap and can expense 100% under Section 179.

Crossing the 6,000-lb GVWR threshold is what moves a business vehicle out of the passenger-car luxury limits and into heavy-vehicle expensing. Below are the categories and popular models commonly rated over 6,000 lbs GVWR — with one critical caveat.

Always verify your exact trim. GVWR varies by cab, bed length, engine, and 4WD. The same model can fall on either side of 6,000 lbs. Check the driver's door-jamb certification label — that is the number the IRS uses.

Full-size pickup trucks

Most configurations of these trucks exceed 6,000 lbs GVWR. Pickups with a cargo bed of at least 6 feet are exempt from the SUV cap and can expense 100% under Section 179:

Ford F-150 (most SuperCab/SuperCrew 4WD configurations)
Chevrolet Silverado 1500 / GMC Sierra 1500
Ram 1500
Toyota Tundra
Nissan Titan

Heavy-duty trucks (F-250/F-350, Silverado/Sierra HD, Ram HD) are virtually always over 6,000 lbs GVWR.

Full-size SUVs

These commonly land between 6,000 and 14,000 lbs GVWR, qualifying for the $32,000 Section 179 SUV cap plus 100% bonus depreciation on the rest:

Chevrolet Tahoe / Suburban, GMC Yukon / Yukon XL
Ford Expedition, Lincoln Navigator
Cadillac Escalade / Escalade ESV
Jeep Wagoneer / Grand Wagoneer
Land Rover Defender 130
Toyota Sequoia (most 4WD trims)

Cargo vans

Full-size cargo vans are typically over 6,000 lbs GVWR and — with no rear passenger seating — are exempt from the SUV cap:

Ford Transit
Ram ProMaster
Mercedes-Benz / Freightliner Sprinter
Chevrolet Express / GMC Savana
Nissan NV (used market)

What about crossovers and midsize SUVs?

Most crossovers (RAV4, CR-V, Rogue, Equinox) and many midsize SUVs fall under 6,000 lbs GVWR and are stuck with passenger-car luxury limits. A few larger midsize SUVs creep over the line in certain trims — which is exactly why the door-jamb check matters.

Found your vehicle? Estimate the write-off.

Pick your vehicle class and see the first-year deduction instantly.

Open the Vehicle Calculator