Section 179 Tax Tables

Section 179 and Depreciation Table

Summary of 2015-2016 Chrysler, Ram, Dodge, Jeep & Fiat Vehicles

Estimated Depreciation and Section 179 Expense Allowance

POSSIBLE DEDUCTION ALLOWANCE

50% BONUS EST 179 TOTAL EST

DEPRECIATION DEDUCTION 1ST YEAR

BRAND YEAR MODEL MSRP / GVWR 1 2 =1+2 note

Chrysler 2016 200 $21,995 / 4,600 lbs. $10,998 $162 $11,160 A,E

Chrysler 2016 300 $32,015 / 5,100 lbs. $11,160 $0 $11,160 A,E

Chrysler 2016 Town & Country $29,995 / 6,050 lbs. $14,998 $14,997 $29,995 C,E

ProMaster 2016 Van 1500 $29,865 / 8550 lbs. $14,933 $14,932 $29,865 C,E

ProMaster 2016 Van 2500 $32,495 / 8900 lbs. $16,248 $16,247 $32,495 C,E

ProMaster 2016 Van 3500 $37,010 / 9,350 lbs. $18,505 $18,505 $37,010 C,E

ProMaster 2016 City $23,130 / 5,395 lbs $11,460 $0 $11,460 B,E

Ram 1500 2016 RegCab 4x2, $26,145 / 6,025 lbs. $13,073 $13,072 $26,145 C,E

Ram 1500 2016 Quad Cab 4x2, $30,380 / 6,900 lbs $15,190 $15,190 $30,380 C,E

Ram 1500 2016 Crew Cab 4x2, $32,960 / 6,900 lbs $16,480 $16,480 $32,960 C,E

Ram 2500 2016 RegCab 8' box $31,780 / 8,510 lbs. $15,890 $15,890 $31,780 C,E

Ram 3500 2016 Reg Cab 8' box $32,285 / 10,100 lbs. $16,143 $16,142 $32,285 C,E

Ram 2016 CC 3500 $32,870 / 12,500 lbs. $16,435 $16,435 $32,870 C,E

Ram 2016 CC 4500 $36,245 / 15,800 lbs $18,123 $18,122 $36,245 C,E

Ram 2016 CC 5500 $37,345 / 18,000 lbs $18,673 $18,672 $37,345 C,E

Dodge 2016 Challenger $26,995 / 4,950 lbs. $11,160 $0 $11,160 A,E

Dodge 2016 Charger $27,995 / 5,100 lbs. $11,160 $0 $11,160 A,E

Dodge 2016 Dart $16,995 / 3,173 lbs. $8,498 $2,662 $11,160 A,E

Dodge 2016 Durango $30,495 / 6,500 lbs. $15,248 $15,247 $30,495 C,E

Dodge 2016 Journey $20,995 / 5,005 lbs. $10,498 $962 $11,460 B,E

Dodge 2016 Grand Caravan $22,095 / 6,050 lbs. $11,048 $11,047 $22,095 C,E

Jeep 2016 Renegade $17,995 / 4,900 lbs $8,998 $2,462 $11,460 B,E

Jeep 2016 Cherokee $23,395 / 5,500 lbs. $11,460 $0 $11,460 B,E

Jeep 2016 Gr Cherokee $29,995 / 6,500 lbs. $14,998 $14,997 $29,995 C,E

Jeep 2016 Patriot $17,595 / 4,435 lbs. $8,798 $2,662 $11,460 B,E

Jeep 2016 Compass $19,595 / 4,575 lbs. $9,798 $1,662 $11,460 B,E

Jeep 2016 Wrangler $23,895 / 4,803 lbs. $11,460 $0 $11,460 B,E

Jeep 2016 Wrangler Unltd $27,695 / 5,300 lbs. $11,460 $0 $11,460 B,E

Fiat 2016 500 $16,995 / 3,300 lbs. $8,498 $2,662 $11,160 A,E

Fiat 2016 500c $20,395 / 3,300 lbs. $10,198 $962 $11,160 A,E

Fiat 2016 500e $31,800 / 3,300 lbs. $11,160 $0 $11,160 A,D,E

Fiat 2016 500L $19,495 / 3,300 lbs. $9,748 $1,412 $11,160 A,E

Fiat 2016 500 X $20,000 / 3,300 lbs. $10,000 $1,160 $11,160 A,E

A - Expense limited to $11,160 due to the limitation on passenger automobiles, provided by Internal Revenue Code Section 280F(d)(4)(A). This deduction assumes 100% business use of the vehicle

by a taxpayer in a trade or business.

C - Trucks and vans with a gross vehicle weight rating (GVWR) greater than 6,000 pounds are not subject to the annual depreciation caps under the luxury car rules (Internal Revenue Code Section

280F(d)(5)(B)(iii)). You may expense up to $500,000 by electing section 179 when the cost of section 179 property placed in service in 2015 is less than $2,000,000. The remaining basis of the vehicle

is depreciated using MACRS 200% Double Declining Balance over a five year period. This estimated deduction assumes 100% business use of the vehicle by a taxpayer in a trade or business.

Sport Utility Vehicles (SUV's), passenger vans that do not seat more than 9 persons behind the passenger seat, and trucks with an interior cargo bed length less than 6 feet that have a GVWR of

6,000 pounds or more are not subject to the luxury car depreciation caps. However, they are limited to a $25,000 Section 179 expense allowance (Revenue Procedure 2003-75). Expense up to

$25,000 by electing section 179 when the cost of section 179 property placed in service in 2015 is less than $2,000,000. The remaining basis of the vehicle is depreciated using MACRS 200% Double

Declining Balance over a five year period. This estimated deduction assumes 100% business use of the vehicle by a taxpayer in a trade or business.

D - The 2015 Fiat 500e electric vehicle may be eligible for the $7,500 federal Section 30D tax credit, and many state incentives including the $2,500 California Clean Vehicle Rebate Project (CVRP).

Please not that utilizing a section 30D credit will reduce the basis and the estimated depreciation expense for the vehicle.

E - Customers should always independently verify the GVWR and bed length of a vehicle before making any purchase, claiming exemption from the depreciation limitations, or electing the section

179 deduction. This worksheet is not intended to be used, nor should it be used, by any taxpayer for the purpose of evading federal or state taxes or tax penalties. You may wish to seek tax advice

from an independent tax advisor based on your own particular circumstances.

B - Expense limited to $11,460 due to the limitation on trucks, SUV's and vans provided by Internal Revenue Code Section 280F(d)(4)(A). This deduction assumes 100% business use of the vehicle by

a taxpayer in a trade or business.

* The stated MSRP (excluding destination) and GVWR is for vehicle base models.

The material presented in this document is for informational purposed only and is not offered as legal or tax advice. You are urged to seek the advice of your tax advisor, attorney, and/or

financial planner for specific tax or legal questions

Summary of 2016-17 Chrysler, Dodge, Jeep®, Ram, FIAT®

Bonus Depraction & Section 179 Expense Allowance

2016 DEDUCTION OPTIONS

50% BONUS SECTION 179

DEPRECIATION EXPENSING

BRAND YEAR MODEL MSRP / GVWR New New/Pre-Owned Detail

Chrysler 2017 Pacifica $28,595 4,600 lbs.         $11,560 $11,560 A,E
Chrysler 2016 200 $21,995 4,600 lbs.         $10,998 $11,160 A,E
Chrysler 2016 300         $32,260 5,100 lbs.         $11,160 $11,160 A,E
Chrysler 2016 Town & Country $29,995 6,050 lbs. $14,998 $25,000 C,E
ProMaster 2016 Van 1500 $29,865 8550 lbs. $14,933 $29,865 C,E
ProMaster 2016 Van 2500 $32,495 8900 lbs. $16,248 $32,495 C,E
ProMaster 2016 Van 3500 $37,010 9,350 lbs. $18,505 $37,010 C,E
ProMaster 2016 City $24,445 5,395 lbs $12,223 $24,445 B,E
Ram 1500 2016 RegCab 4x2, $30,805 6,350 lbs $15,403 $30,805 B,E
Ram 1500 2016 Quad Cab 4x2, $34,085 6,950 lbs $17,043 $34,085 B,E
Ram 1500 2016
Crew Cab 5'7" box $36,540 6,950 lbs $18,270 $25,000 B,E
Ram 2500   2016
Regular Cab 8' box $31,780 8,510 lbs.         $15,890 $31,780 B,E
Ram 3500 2016
Regular Cab 8' box $32,285 10,700 lbs. $16,143                 $32,285 B,E
Ram   2016
Chassis Cab 3500 $32,870 12,500 lbs. $16,435                 $32,870 B,E
Ram   2016
Chassis Cab 4500 $36,245 16,500 lbs $18,123                 $36,245 B,E
Ram   2016
Chassis Cab 5500 $37,345 19,000 lbs $18,673                 $37,345 B,E

Dodge 2016
Challenger $26,995 4,950 lbs. $11,160                 $11,160 A,E
Dodge 2016
Charger $27,995 5,100 lbs.         $11,160                 $11,160                     A,E
Dodge 2016
Dart $17,995 3,173 lbs.         $8,998 $11,160                     A,E
Dodge 2016
Durango $30,495 6,500 lbs.         $15,248                 $25,000                     C,E
Dodge 2016
Journey $20,995 5,005 lbs.         $10,498                 $11,160                     A,E
Dodge 2016
Grand Caravan $23,595 6,050 lbs.         $11,798 $23,595 C,E
Jeep® 2016
Renegade $17,995 4,900 lbs $8,998 $11,160 A,E
Jeep® 2016
Cherokee $23,495 5,500 lbs.         $11,160 $11,160 A,E
Jeep® 2016
Grand Cherokee $29,995 6,500 lbs.         $14,998 $25,000 C,E
Jeep® 2016
Patriot $17,695 4,435 lbs.         $8,848 $11,160 A,E
Jeep® 2016
Compass $19,695 4,575 lbs.         $9,848 $11,160 A,E
Jeep® 2016
Wrangler $23,895 4,803 lbs.         $11,160 $11,160 A,E
Jeep® 2016
Wrangler Unlimited $26,695 5,300 lbs.         $11,160 $11,160 A,E
FIAT® 2016
500 $16,995 3,300 lbs.         $8,498 $11,160 A,E
FIAT® 2016
500c $24,495 3,300 lbs.         $11,160 $11,160 A,E
FIAT® 2016
500e $31,800 3,300 lbs.         $11,160 $11,160 A,D,E
FIAT® 2016
500L $19,495 3,300 lbs.         $9,748 $11,160 A,E
FIAT® 2016
500 Abarth $26,695 3,300 lbs.         $11,160 $11,160 A,E

A - Expense up to $11,160 ($11,560 for Vans, Light Trucks) due to the limitation on passenger automobiles, trucks, SUVs and vans provided by Internal Revenue Code Section 280F(d)(4)(A) and
Revenue Procedure 2016-23. This deduction assumes 100% business use of the vehicle by a taxpayer in a trade or business.
B - Trucks and vans with a gross vehicle weight rating (GVWR) greater than 6,000 pounds are not subject to the annual depreciation caps under the luxury car rules (Internal Revenue Code Section
280F(d)(5)(B)(iii)). Vehicles over 6,000 pounds with a cargo area larger than 6' may be fully expensed under section 179 up to $500,000 when less than $2,010,000 of eligible section 179 property
is placed in service. This deduction assumes 100% business use of the vehicle by a taxpayer in a trade or business.
C - Sport Utility Vehicles (SUVs), passenger vans that do not seat more than 9 persons behind the passenger seat, and trucks with an interior cargo bed length less than 6 feet that have a GVWR of
6,000 pounds or more are not subject to the luxury car depreciation caps. However, they are limited to a $25,000 Section 179 expense allowance when less than $2,010,000 of eligible section 179
property is placed in service (Revenue Procedure 2003-75). The remaining basis of the vehicle is depreciated using MACRS 200% Double Declining Balance over a five year period. This estimated
deduction assumes 100% business use of the vehicle by a taxpayer in a trade or business.
D - The 2016 FIAT® 500e electric vehicle may be eligible for the full $7,500 federal Section 30D tax credit, and state incentives including the $2,500 California Clean Vehicle Rebate Project (CVRP).

E - Customers should always independently verify the GVWR and bed length of a vehicle before making any purchase, claiming exemption from the depreciation limitations, or electing the section
179 deduction.

* The stated MSRP is for vehicle base models.

The material presented in this document is for informational purposes only and is not offered as legal or tax advice. This work sheet is not intended to be used, nor should it be used, by any

taxpayer as a defense against federal or state taxes or penalties. You are urged to seek the advice of your tax advisorfor specific tax or legal questions.

Snapshot of 2016 Chrysler, Dodge, Jeep®, Ram, FIAT®

Section 179 Expense Allowance

Tax Treatment	Up to $37,345 of the purchase cost in the first year ($500,000 aggregate limit)	Up to $25,000 of the purchase cost in the first year ($500,000 aggregate limit)	Up to $24,445 in the first year (plus any remaining basis using MACRS method)	Up to $11,560 in the first year (plus any remaining basis using MACRS method)	Up to $11,160 in the first year (plus any remaining basis using MACRS method
Applies to:	Trucks and Cargo Vans over 6,000 lbs. GVWR B,E	Passenger Trucks/Vans and SUVs over 6,000 lbs. GVWR C,E	Trucks and Cargo Vans under 6,000 lbs. GVWR B,E	Passenger Automobiles under 6,000 lbs GVWR A,E	Passenger Automobiles under 6,000 lbs GVWR A,E
Eligible NEW FCA USA Vehicles	Ram 1500 Regular Cab 6'4" box Ram 1500 Quad Cab 6'4" box Ram 2500 Ram 3500 Ram 4500 Ram 5500 Ram ProMaster®	Chrysler Town & Country Dodge Durango Jeep Grand Cherokee Ram 1500 Crew Cab 5'7" box	Ram ProMaster City® Dodge Grand Caravan	2017 Chrysler Pacifica	Chrysler 200 Chrysler 300 Dodge Challenger Dodge Charger Dodge Dart Dodge Journey Jeep® Renegade Jeep® Cherokee Jeep® Patriot Jeep® Compass Jeep® Wrangler Jeep® Wrangler Unlimited FIAT® 500 FIAT® 500c FIAT® 500eD

Snapshot of 2016 Chrysler, Dodge, Jeep®, Ram, FIAT® Section 179 Expense Allowance

A - Expense up to $11,160 ($11,560 for Vans, Light Trucks) due to the limitation on passenger automobiles, trucks, SUVs and vans provided by Internal Revenue Code Section 280F(d)(4)(A) and Revenue Procedure 2016-23. This deduction

assumes 100% business use of the vehicle by a taxpayer in a trade or business.

B - Trucks and vans with a gross vehicle weight rating (GVWR) greater than 6,000 pounds are not subject to the annual depreciation caps under the luxury car rules (Internal Revenue Code Section 280F(d)(5)(B)(iii)). Vehicles over 6,000

pounds with a cargo area larger than 6' may be fully expensed under section 179 up to $500,000 when less than $2,010,000 of eligible section 179 property is placed in service. This deduction assumes 100% business use of the vehicle by

a taxpayer in a trade or business.

C - Sport Utility Vehicles (SUVs), passenger vans that do not seat more than 9 persons behind the passenger seat, and trucks with an interior cargo bed length less than 6 feet that have a GVWR of 6,000 pounds or more are not subject to

the luxury car depreciation caps. However, they are limited to a $25,000 Section 179 expense allowance when less than $2,010,000 of eligible section 179 property is placed in service (Revenue Procedure 2003-75). The remaining basis of

the vehicle is depreciated using MACRS 200% Double Declining Balance over a five year period. This estimated deduction assumes 100% business use of the vehicle by a taxpayer in a trade or business.

E - Customers should always independently verify the GVWR and bed length of a vehicle before making any purchase, claiming exemption from the depreciation limitations, or electing the section 179 deduction.

D - The 2016 FIAT® 500e electric vehicle may be eligible for the full $7,500 federal Section 30D tax credit, and state incentives including the $2,500 California Clean Vehicle Rebate Project (CVRP).

The material presented in this document is for informational purposes only and is not offered as legal or tax advice. This work sheet is not intended to be used, nor should it be used, by any taxpayer as a defense against federal or

state taxes or penalties. You are urged to seek the advice of your tax advisorfor specific tax or legal questions.

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