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Rules on this site were read against the sources below on October 14, 2026. The vehicle catalog was built from NHTSA on October 14, 2026. 71 occupation pages were transcribed from the IRS list.

Needs verification

  1. Partial thousands of MAGI for the tips deduction (section 224) and the overtime deduction (section 225). The published regulation examples divide evenly and do not say “or portion thereof.” The car-loan statute does say that. The calculators here reduce tips and overtime only for each full $1,000 and flag a remainder.
  2. Whether “United States” in section 163(h)(4) includes Puerto Rico and other territories. A vPIC plant country that is a territory is not treated as eligible on this site.
  3. Mixed personal and business use. The statute requires personal use and excludes a commercial vehicle that is not used for personal purposes. This site does not apply a percentage split.
  4. A conflict between the NHTSA plant of manufacture and the 49 CFR 583.5 final-assembly label. Form 1098-VLI’s instructions allow either. This site shows the vPIC field and tells you to read the label.
  5. Manufacturer-name searches of VIN prefixes are not a model’s plant list. Acura, Buick, Cadillac, GMC, and Lexus returned no name match in the launch refresh, which likely means the prefixes sit under a parent company.
  6. vPIC returned matching model-name lists for 2025, 2026, and 2027 on the launch makes. A 2027 page means the name was in that model-year response, not that production was separately confirmed.
  7. Rounding of the senior deduction’s 6 percent reduction. Section 151(d)(5)(C) does not state a rounding convention. Amounts here are rounded half-up to the cent.
  8. Head of household uses the non-joint dollar thresholds because the statutes raise the threshold “in the case of a joint return.” The car-loan preamble says this expressly for section 163(h)(4). The tips regulation uses the same sentence; a separate head-of-household example was not in the text relied on here.
  9. IRS Publication 6126 was not used as a source. Figures come from the Code, T.D. 10054, the Form 1098-VLI instructions, and the IRS pages linked below.
  10. The occupation table was copied by hand. The weekly script only checks that the live IRS page still mentions Bartenders, floral designers, and gas pump attendants. Re-read the table if that check fails.

Primary sources

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