VAN · Model years 2024, 2025, 2026

Does the Ford Transit Van qualify for the heavy-vehicle write-off?

Cargo van — NOT subject to SUV cap (§179(b)(5)(B)(ii) excludes vehicles designed to carry cargo only). Full §179 expensing on T-150 LR + T-250 MR + T-350 HR all GVWR >6,000 lb.

Heavy-vehicle verdict

Qualifies — every trim of the Ford Transit Van has GVWR above the 6,000 lb threshold.

Ford spec page IRC §179(b)(5)IRS Pub 946

GVWR threshold: 6,000 lb · Heavy-SUV cap regime upper bound: 14,000 lb

Trim variant	GVWR (lb)	MSRP range	Qualifies
T-150 LR Cargo	8,550	$48K – $54K	Heavy
T-250 MR Cargo	9,070	$52K – $58K	Heavy
T-350 HR Cargo	10,360	$56K – $64K	Heavy

Run the cap math for your situation

Adjust purchase price, business-use percentage, tax year, and your state. Outputs update live. Everything stays in your browser — no inputs leave your device.

Section 179 + bonus depreciation calculator

Trim variant

Purchase price ($)

Business-use percentage: 100%

Tax year

State of business

Total §179 property placed (incl. this vehicle)

Defaults to just this vehicle. Increase if your business is placing other §179 property in service this year — affects phase-out.

First-year deduction

Federal Year-1

$65,000

§179: $65,000 · Bonus dep: $0

State Year-1 (TX)

$65,000

§179: $65,000 · Bonus dep: $0

How we got there: Step 1: Qualifying basis = $65,000 × 100% = $65,000. Step 2: Ford Transit Van (T-150 LR Cargo) GVWR 8,550 lb > 6,000 lb → §179(b)(5) heavy-vehicle treatment applies. Step 3: §179 phase-out — total property $65,000 below $4,000,000 threshold → no reduction. Step 4: Cargo van — exempt from §179(b)(5) SUV cap. §179 federal = $65,000 (full expensing up to qualifying basis + phase-out-adjusted max). Step 5: Remaining basis after §179 = $0. Bonus depreciation federal = 100% × $0 = $0 (post-OBBBA P.L. 119-21 100% restored). Step 6: Federal first-year total = $65,000 + $0 = $65,000. Step 7: Texas §179 conforms to federal. State §179 = $65,000. Step 8: Texas conforms to federal §168(k). State bonus dep = $0. Step 9: State first-year total = $65,000 + $0 = $65,000.

IRS Pub 946 IRC §179 IRC §168(k)

Statute + IRS pins for this vehicle

Ford Transit Van spec page IRC §179(b)(5)IRC §168(k)IRS Pub 946 (depreciation)IRS Pub 463 (vehicles)Form 4562

Related vehicles

GVWR 11,500–14,000 lb