that have a gross vehicle weight of over 6,000 pounds may not be
subject to passenger automobile depreciation limitations. Therefore, it
may be possible to write off some or most of the cost of the SUV in the
year you purchase it. However, the SUV must be used primarily for
business reasons to qualify for any depreciation deduction. Your daily
commute to your office does not qualify as a business use of the SUV.
Please check with a tax professional if you are unsure.