Buy the truck in 2026. Deduct it in 2026.
Section 179 lets a business deduct the full cost of a qualifying truck in the year it goes to work, up to $2,560,000 for 2026. New or used. Financed or paid in full. It has to be in service by December 31, 2026.
How Section 179 works.
Normal depreciation spreads a truck's cost over years. Section 179 lets you take it in one.
Buy or finance a qualifying truck
New or used, as long as it's new to your business and bought from an unrelated seller. A loan through International Financial counts; you don't have to pay cash.
Put it in service by December 31, 2026
"In service" means ready and available for the work: not ordered, not paid for, not sitting at the body shop. For an upfit, that's the finished truck.
Elect the deduction on your 2026 return
Your tax professional makes the Section 179 election on Form 4562. If the deduction is more than your business's taxable income, the excess carries forward. Cost above the dollar limit isn't carried forward; it stays depreciable, and 100% bonus depreciation may cover it.
Limits apply to tax years beginning in 2026 and to the business-use share of the cost. The deduction can't exceed your business's taxable income for the year; the excess carries to the next year.
Work trucks don't hit the SUV cap.
The $32,000 Section 179 cap for 2026 applies to heavy SUVs rated between 6,000 and 14,000 pounds GVWR. Every International® series Artex sells, from the CV™ up through the MV™ and HV™, is rated above 14,000 pounds, so a water truck, dump truck or any International work truck falls under the general Section 179 limit.
What it looks like on a $150,000 truck.
Example only · Illustrative numbers, not an offer or a quote
A business buys a $150,000 International dump truck, finances it through International Financial, and puts it to work in December 2026. 100% business use. Total 2026 equipment purchases under $4,090,000, so no phase-out.
| 21% federal rateC corporation | 35% rateOwner's rate on pass-through income | |
|---|---|---|
| Truck cost | $150,000 | $150,000 |
| Section 179 deduction (2026) | $150,000 | $150,000 |
| Math | $150,000 × 0.21 | $150,000 × 0.35 |
| Federal tax reduced | $31,500 | $52,500 |
| Cost after first-year tax effect | $118,500 | $97,500 |
The deduction lands on the 2026 return whether you paid cash or financed the truck. With a loan, you can be writing off the whole truck in 2026 while the payments run for years. State tax treatment varies; Arkansas and Texas each follow their own rules.
Example only. Assumes enough 2026 business income to absorb the deduction. Artex does not provide tax or accounting advice; consult your tax professional.
Finance it. Deduct it. Pay later.
International Financial finances new and used International trucks through Artex, chassis and body on one application. Financed trucks qualify for Section 179 the same as cash purchases.
Leasing? Which lease structures qualify for Section 179 is a question for your tax professional, not for us.
Offer subject to credit approval by Navistar Financial Corporation; example for comparison only. Subject to credit approval by Navistar Financial Corporation; terms may be modified or ended at any time.
In service by December 31, 2026.
Section 179 counts the year the truck is ready for work, not the year you order it. A chassis still waiting on its tank or dump body isn't in service. Ledwell builds and mounts bodies in Texarkana, but every build takes time, and the calendar doesn't move. If you want the deduction in 2026, start the conversation now.
to put a truck in service for a 2026 Section 179 deduction (calendar-year businesses).
Call Sales (870) 779-4100Section 179 FAQ
What is Section 179?
A part of the federal tax code that lets a business deduct the cost of qualifying equipment, including trucks, in the year it's placed in service instead of depreciating it over several years. For tax years beginning in 2026 the limit is $2,560,000, phasing out once total qualifying purchases pass $4,090,000.
Do used trucks qualify?
Yes. The truck has to be new to your business and bought from an unrelated seller. It doesn't have to be new.
Does a financed truck qualify?
Yes. The deduction is based on the truck's cost, including what you financed, not on what you paid out of pocket this year.
What does "placed in service" mean?
Ready and available for its intended use. For an upfitted truck, that's the finished truck with the body on it, not the bare chassis and not the order.
Is there a cap for trucks over 6,000 pounds?
The $32,000 SUV cap covers vehicles rated over 6,000 and up to 14,000 pounds GVWR. International work trucks are rated above 14,000 pounds, so they fall under the general Section 179 limit.
What about bonus depreciation?
For qualified property acquired after January 19, 2025, bonus depreciation is 100%. Your tax professional will decide whether Section 179, bonus depreciation, or both is the right election for you.
Can Section 179 create a loss?
No. It's limited to your business's taxable income for the year; the rest carries forward. Bonus depreciation isn't limited that way.
Does the truck have to be used only for business?
It must be used more than 50% for business, and the deduction is limited to the business-use percentage.
Can a city or county use Section 179?
Tax-exempt entities don't pay income tax, so the deduction doesn't apply. International Financial offers municipal financing instead.
Will Artex do my taxes?
No. We sell, finance and service the truck. Bring this page to your tax professional.
Want it on your 2026 return?
Call Sales or send the request. We'll find the truck, run the financing, and work to get it in service before the year ends.
Artex Truck Center does not provide tax, legal or accounting advice. This page is general information about Section 179 of the Internal Revenue Code for tax years beginning in 2026, based on IRS Publication 946 as of October 2026, and may change. Whether and how much you can deduct depends on your business, your income, your state and how the truck is used. Consult your tax professional before relying on it. Example figures are illustrative only and are not an offer, a quote or a promise of savings. Financing is subject to credit approval by Navistar Financial Corporation. International Financial services are provided by Navistar Financial Corporation NMLS #1561857 and Navistar Leasing Company NMLS #2486424, available only in the U.S.