Why this is a checker, not a dollar calculator
The existing eligibility engine returns potentially eligible, insufficient information, or ineligible. It keeps the confirmed deduction at zero until a complete return review establishes the facts.
Use /guides/driver-vehicle-costs/ for vehicle cash costs; loan eligibility is a different question.
Facts the checker asks about
The checklist covers loan date, purchase rather than lease, original user, final assembly, first lien, passenger-vehicle weight, VIN, and personal use. Missing facts remain visible instead of being guessed.
A platform driver label does not prove any of these conditions.
Do not stack with another vehicle conclusion
Lease vs. buy compares cash scenarios. It does not establish eligibility, and this checker does not decide which vehicle method is deductible.
Frequently asked questions
Does potentially eligible mean I can claim the maximum?
No. It means the entered facts did not disqualify the scenario; the amount is still not confirmed.
Is a lease included?
The checker treats a lease as not a qualifying purchase loan for this rule.
Can this result be added to my tax estimate?
No. The engine intentionally returns confirmedDeduction: 0.
Official sources
- IRS 2026 inflation adjustments (Rev. Proc. 2025-32)
- IRS Topic 554: Self-employment tax
- IRS guidance on qualified passenger-vehicle loan interest
- Public Law 119-21
See methodology for formulas, source status, assumptions, and known limits.