Is a car purchase tax deductable?

I need a late model car for my business to make sales calls. My current car works fine however does not present well to my clients (doctors) and am even a little embarressed driving it to their offices. I would like to buy a new car because of this and I am wondering if it is tax deductable.

Answer:
Assuming you are self employed, then the portion of the car used for business would be tax deductible. If you use the car 50% for business and 50% personal, then 50% of the cost of the car would be deductible over a 5 year period of time (depreciation). If you are looking for a large write off in the current year, then you can look to buy a larger SUV with a loaded weight of over 6,000lbs and it would qualify for up to a $25,000 current year write off. ie, if you paid $30,000 for a SUV, you could take an automatic deduction of $25,000 in the first year, then deduct the remaining $5,000 over a 5 year period. Heavy Pick Up Trucks qualify for up to a $105,000 first year deduction. The amount of cash spent in the current year is irrelevant in determining your deduction, which is pretty sweet. You can finance a $25,000 SUV and get the whole write off in the current year without spending a penny out of pocket.

If you work for someone else, then you must claim the deduction for the car on Schdule A of your tax return which is where you itemize your deductions. The deduction would be limited to the amount of the expense greater than 2% of your adjsuted gross income. Not as sweet a deal, but still deductible to an extent. Hope that helps.
Yes, it can be depreciated as a business expense. Keep exact records,(gas, oil, repairs,etc) and Only use it for business.
The car is a legitimate tax expense. You may want to consult with your CPA or tax professional. If you donate your old car to a non profit agency, that is also tax deductable.
Yes in a couple of different ways. See:

http://www.irs.gov/businesses/small/arti.

Yopu can also deduct expenses in one of two ways: Mileage or actual costs (gas, maintenance, etc.) Once you choose which deduction you are going to take, you must stick with that method for the life of the vehiccle. Simply keeping track of mileage is much easier, just by a log at a local stationary/office supply store. I believe the current rate is $.485 per mile.

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