SCorpDesk / 2026 Section 179 & 100% Bonus Depreciation vs. Schedule 1-A Form 1098-VLI Vehicle Optimizer

2026 Section 179 & 100% Bonus Depreciation vs. Schedule 1-A Auto Optimizer

Under 2026 Public Law 119-21 (OBBBA), business owners face a critical vehicle decision: buy a heavy SUV or pickup (>6,000 lbs GVWR) through the S-Corp for Year-1 100% Bonus Depreciation + Section 179, OR title a U.S.-assembled vehicle personally to claim up to $10,000/yr in Form 1098-VLI auto loan interest on IRS Schedule 1-A plus tax-free 70.0¢/mile Accountable Plan reimbursements.

Part I · Vehicle Purchase Price, GVWR Weight Class & U.S. Assembly
Total capitalized vehicle cost ($15k to $250k) Enter a vehicle price between $15,000 and $250,000.
Heavy SUVs >6,000 lbs bypass IRC § 280F luxury caps
Required for personal Schedule 1-A Form 1098-VLI
Must exceed 50% for Section 179 & Bonus Depreciation Enter business use between 10% and 100%.
Used for Path B 70.0¢/mile Accountable Plan check
Form 1098-VLI interest (capped at $10,000/yr)
Verify 17-Char VIN on Schedule1ADesk (Form 1098-VLI) Open 70¢/mi Accountable Plan Generator