I just purchased an SUV. I don’t have a business. Can I claim any tax breaks for this purchase?

I just purchased an SUV. I don’t have a business. Can I claim any tax breaks for this purchase?

If you purchased a new vehicle on or after February 17, 2009, you can deduct state and local sales and excise taxes for the vehicle. You can claim this write-off whether or not you itemize other personal deductions. (This deduction option applies for vehicles purchased before January 1, 2010.) However, there are a few limits:

• The deduction applies only to the first $49,500 of the purchase price.

• Your modified adjusted gross income cannot exceed set limits for a full deduction ($125,000 if single; $250,000 for joint filers). A partial deduction can be claimed if modified adjusted gross income (MAGI) is within a phase-out range ($125,000 to $135,000 if single; $250,000 to $260,000 for joint filers).

• If a taxpayer opts to itemize state and local sales taxes, then the taxes related to the vehicle purchase must be claimed as part of this write-off; no double deduction is allowed.