There are limits on the amounts of depreciation you can take per year for Passenger Automobiles. Per the IRS, the limits you can deduct are based on the date you placed the automobile in service.
For example, a $100,000 vehicle placed in service in 2019, you are allowed to deduct $18,000 for the first year, $16,000 for the second year, $9,600 for the third year, and $5,760 for the fourth and later years.
For more examples, go to IRS Publication 946 How To Depreciate Property, page 59.
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