^^^ I can't answer the above (my wife probably can) but I do know if you buy it as a business vehicle, it's only supposed to be driven for business. Mileage is to be tracked and recorded in the event of an IRS audit - violate this at your own risk. On a gasoline vehicle, the fuel is also tax deductible which brings up an interesting scenario. Can you deduct the cost for charging?
Tracking business mileage is a real PITA, although there are apps for that now.
I didn't do it one year back in 2004, and it came up in my 2007 Schedule C audit. My tax attorney was on vacation when IRS called to settle my case in 2009. Since the settlement deadline was missed, I dropped the attorney and had to take it to US Small Tax Court pro sese:
It was a really interested learning experience that resulted in a 16-page opinion that ended-up costing me about $24,000 after all the penalties and interest that accrued since 2004! The judge wrote: "Petitioners have neither complied with the [mileage] substantiation requirements nor maintained all required records. See sec. 7491(a)(2)(A) and (B). Accordingly, the burden of proof remains on them."
There was one thing I did to legally increase my GVWR to 6,000+ pounds that might help someone else in a similar situation:
"The parties agree that the minivan’s gross vehicle weight without any part, component, or other item is 5,953 pounds. In addition, Mr. Engle testified that they purchased the minivan with five accessories, which were all-season floor mats that weighed 18 pounds, cargo boards that weighed 10 pounds, a cargo tray that weighed 6 pounds, a third-row sunshade that weighed 8 pounds, and a cargo mat that weighed 10 pounds. He testified that the cargo tray was stored in a well, the cargo boards “go on top of that area”, and the cargo mat covered those. He testified that the combined weight of the five accessories is 52 pounds, and when they are added to the minivan’s gross vehicle weight of 5,953 pounds, the total is 6,005 pounds. According to Mr. Engle, “since this exceeds 6,000 pounds, it is not a section 280F passenger vehicle, subject to the strict [substantiation and mileage log] rules for listed property.”
To corroborate Mr. Engle’s testimony on the acquired accessories, petitioners provided photographs of the minivan’s interior that show the all-season floor mats, cargo mat, and third-row sunshade. Although there is no evidence to corroborate Mr. Engle’s testimony as to the acquisition of the cargo boards and cargo tray, the Court observed his appearance and demeanor at trial and finds his testimony to be honest, sincere, and credible.
The Court therefore finds that the minivan’s gross vehicle weight exceeds 6,000 pounds and that the minivan is excepted from the definition of passenger automobile. See sec. 280F(d)(5). Consequently, the amount of petitioners’ deduction for Schedule C depreciation and section 179 expenses is not limited by section 280F(a). See supra note 5. But the catchall provision of section 280F(d)(4)(A)(ii) (relating to any other property used as a means of transportation) nevertheless applies, and the minivan is listed property. In addition, the minivan is not a qualified non-personal-use vehicle. In short, petitioners’ deductions for Schedule C depreciation and section 179 expenses and Schedule C car and truck expenses must be substantiated in accordance with section 274(d) and the regulations thereunder."
http://www.ustaxcourt.gov/InOpHistoric/englechiou.sum.WPD.pdf
I'll be thrilled if the Model X qualifies as a "Heavy SUV". I think it will because of the drive train battery pack. What is the GVWR of Model S P85/90? I hope that someone who attends the 9/29 event takes a cell phone photo of the data plate inside the front driver's door edge. That will have the GVWR on it.
