Mixed Business and Personal Truck Use: Start the Mileage Record Early

A Silverado or Sierra may spend weekdays at job sites and weekends carrying family gear. That mixed use needs a clear record if depreciation deductions are part of your business plan. IRS Publication 946 generally requires more than 50% qualified business use for Section 179 on mixed-use property, and listed-property rules can also affect bonus depreciation.

Record the trip's purpose

Set up a consistent mileage log when the truck enters service. Record dates, destinations, mileage, and the business reason for each qualifying trip. Discuss commuting, trips between work locations, personal errands, and employer-provided vehicles with your tax professional. A business name on the registration is not a substitute for records.

Understand the effect of changing use

If qualified business use later falls to 50% or less, recapture rules may require prior excess depreciation to be included in income. Your adviser can explain the relevant period and calculation. A purchase decision should account for likely future use as well as the first year's estimate.

Choose the truck for both roles

Compare the actual passenger space, cargo setup, parking access, and cost of ownership for your routine. Seth Wadley Chevrolet GMC can provide the purchase and equipment documents your adviser needs. Ask about the tax treatment before choosing a mileage or actual-expense approach; the choice can affect depreciation options. Good records make the later return preparation far more useful than a last-minute estimate.

Reviewed November 7, 2026. General federal tax information; consult your tax professional about your business, vehicle, elections and state treatment. See IRS Publication 946 and contact our team for vehicle details.