#section-179
#section-179 gathers the notes that discuss Section 179 and how published depreciation rules describe a car placed in service for a business. The page lists those articles for owners who want the vocabulary before they talk with a preparer. It does not calculate a deduction or compare outcomes for a specific fleet.
General information, not tax advice.
CyberDeduct is an independent product of LIKE LLC and is not affiliated with or endorsed by Tesla, Inc. Tesla is a trademark of Tesla, Inc.
Articles
Depreciation and Section 179 for a Commercial Robotaxi Fleet: MACRS, the For-Hire Exception and Placed in Service
How IRS Pub 946 and Pub 463 treat depreciation, Section 179 and the for-hire exception for taxi-type cars, for future commercial robotaxi buyers. Individuals can't buy or operate a Cybercab as of October 2026.
Standard Mileage or Actual Expenses for an Electric Car? How Each Method Works in 2026
Electric cars use the same two IRS methods as gas cars. How the standard mileage rate and the actual expense method work for an EV in 2026, the first-year and lease rules, and the records each needs.
Business-Use Percentage: How to Calculate It and Why 50% Matters for Heavy EVs
How business-use percentage for a car is figured from your mileage log, why more than 50% qualified business use matters for Section 179 and bonus depreciation, and what happens if it drops (IRS Pub 946).