Car Loan Interest Deduction Calculator

Under the One Big Beautiful Bill Act (OBBBA), you may be able to deduct up to $10,000 in car loan interest per year on your federal taxes. Use this free calculator to estimate your deduction and tax savings for 2025-2028.

This calculator provides estimates only and should not be considered tax advice. Consult a qualified tax professional for your specific situation.

Based on the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025. This deduction is available for tax years 2025-2028.

How Does the Car Loan Interest Deduction Work?

The OBBBA created a new above-the-line deduction for interest paid on qualifying car loans. This means you can claim the deduction whether or not you itemize your taxes. The deduction applies to interest paid on loans secured by a new, US-assembled vehicle purchased for personal use.

Key Requirements

  • Vehicle must be purchased after December 31, 2024 and before January 1, 2029
  • Vehicle must be new (not used) and for personal use
  • Vehicle must be finally assembled in the United States
  • Loan must be secured by the vehicle (first lien)
  • Annual deduction is capped at $10,000 of interest paid

Who Qualifies for the Car Loan Interest Deduction?

Most individual taxpayers who purchase a new, US-assembled vehicle with a loan qualify for this deduction, subject to income limits. The vehicle cannot be used primarily for business purposes (business use vehicles have separate deduction rules).

RequirementDetails
Vehicle TypeNew vehicle, US final assembly
Purchase PeriodJan 1, 2025 – Dec 31, 2028
Loan TypeFirst lien, personal use
Annual Cap$10,000
Tax FormSchedule 1-A (Form 1098-VLI from lender)

Car Loan Interest Deduction Phase-Out

The deduction phases out for higher-income taxpayers based on Modified Adjusted Gross Income (MAGI). The phaseout reduces the deduction by $200 for every $1,000 of MAGI above the threshold.

Filing StatusPhaseout BeginsFully Phased Out
Single$100,000$150,000
Married Filing Jointly$200,000$250,000
Married Filing Separately$100,000$150,000
Head of Household$100,000$150,000
Example: A single filer with $120,000 MAGI is $20,000 over the threshold. The deduction is reduced by $20,000 / $1,000 × $200 = $4,000. If they paid $8,000 in interest, their deduction would be $8,000 − $4,000 = $4,000.

Frequently Asked Questions

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