37 Year Truck 2014 Super Duty 2014 F-150
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*Not all buyers will qualify for Ford Credit Financing. 0% APR financing for 72 Months at $13.89 per month per $1,000 financed regardless of down payment. Not available on Focus S, Mustang Shelby GT500 and Boss 302, F-Series, and Transit Connect. Take new retail delivery from dealer stock by 1/5/2015. See dealer for qualifications and complete details.

†. This analysis applies only to vehicles placed in service in the United States after December 31, 2013, and by December 31, 2014, with no written binding contract for acquisition in effect before January 1, 2014. The aggregate deduction of $25,000 under Internal Revenue Code Section 179 is most beneficial to small business that place in service less than $200,000 of “Section 179 property” during the year (vehicles and other business property). 2 IRC Section 280F(d)(7(B) requires that the limitation under IRC Section 280F(a)(1) be adjusted annually, based on the CPI automobile component for October of the preceding year. The IRS officially announced the Section 280F depreciation limits in Revenue Procedure 2014-21. The passenger automobile limitation is $3,160; the trucks/vans under 6,000 lbs. limitation is $3,460. The expensing restrictions under Section 280F do not apply to vehicles that are considered to be “qualified nonpersonal use vehicles” (QNUVs). A QNUV is generally a vehicle that, by virtue of its nature or design, is not likely to be used more than a de minimis amount for personal purposes. For more information, see Income Tax Reg. Sec 1.280F-6(c)(3)(iii), Income Tax Reg. Sec 1.274-5T(k) and Revenue Ruling 86-97, and contact your tax advisor for details. Consult your tax advisor as to the proper tax treatment of all business-vehicle purchases.


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