Buy a car as work related vehicle for business purposes?

Es, this will be her vehicle for work.

Http://www.irs.gov/businesses/small/article/0,,id= 137022,00.html

Here is the link that describes in detail how this has changed a little. If you want to do this you should take advantage of it now because after we kick out ol' W this probably won't exist, but yes you can get a qualifying car this year, but it's oh so bad for the environment which is why it won't last for much longer.

This was actually a loophole from a law a passed in 1970 to give a tax break to farmers who wanted to buy large vehicles for farming purposes. CPAs found out that this could be used for people purchasing enourmous gas-guzzling, enviro-killing SUVs like Hummers and Escalades since the SUV has to be over 6,000 pounds to qualify.

So I guess the answer is yes, but if she drives around a lot like realtors do, it'd be great if you chose a car that wasn't so awful for the environment. The money you'll save on gas could replace the money you don't get from the tax write off.

Is it worth spending that much money on a large SUV when she didn't make any money this year as a realitor?