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本帖最后由 jeff_lawsons 于 2013-6-22 09:26 编辑
I assume you don't carry a business ,you will purchase the car under your name, and you will claim the motor vehicle expense as work related car expense in your personal tax return.
You will not be able to use the first $5,000 depreciation immediate write off method because that concession is only available to small business entities.
If you want to claim depreciation for car, then you can only use logbook method Or one-third of actual expenses method. You can only start to depreciate the car when you first use it, or install it ready for use. Usually it will be delivery date,not order date or invoice date.
Under either logbook method Or one-third of actual expenses method, interest on the borrowing is included in the calculation of total MV cost. Your understanding of luxury car limit is correct, the depreciation is subject to the limit. |
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