Does the Lincoln Aviator qualify for the car loan interest deduction?
The 2025–2028 deduction turns on where a vehicle is finally assembled — not the badge. Here's where the 2025–2026 Lincoln Aviator is built and what it means for your loan interest.
Assembly data: NHTSA vPIC + our verified plant lists · Not tax advice · Methodology
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PASS — assembled in the USA
The Lincoln Aviator qualifies on the assembly test. Assembly is one of four gates — you also need a new vehicle, personal use, a 2025–2028 loan, and income under the phase-out.
The short answer
The Lincoln Aviator is assembled at Ford's Chicago Assembly Plant, the same Illinois factory that builds the Ford Explorer. That makes the three-row Aviator a pass on the OBBBA final-assembly test.
Where the Lincoln Aviator is assembled
| Assembly plant | Location | Assembly test |
|---|---|---|
| Chicago Assembly Plant | Chicago, IL | ✓ United States |
Confirm the other three tests
A US-assembly PASS is only the first gate. Each remaining condition has its own guide:
New & personal-use — used cars and leases don't qualify→ Loan dated 2025–2028 — refinancing keeps eligibility→ Income under the phase-out — run the MAGI calculator→
Frequently asked questions
Where is the Lincoln Aviator built?
At Ford's Chicago Assembly Plant in Chicago, Illinois, alongside the Ford Explorer. That is US final assembly, so the Aviator meets the test.
Does the Aviator's Black Label trim change anything?
No. Black Label is a trim and service package, not a different plant — all Aviators are Chicago-built, so the assembly answer is the same.
Is a US-built Aviator automatically deductible?
No. Assembly is one gate. You also need a new vehicle, personal use, a loan originated 2025–2028, and MAGI under the phase-out thresholds.
Related vehicles
Lincoln Navigator ✓ Qualifies Lincoln Corsair ✓ Qualifies Honda CR-V ! Depends on VIN Toyota RAV4 ! Depends on VIN Toyota Highlander ✓ Qualifies Toyota 4Runner ✕ Doesn't qualify
Advertiser disclosure
Financing a Lincoln Aviator? Compare rates before you sign.
A lower rate means less interest — and the qualifying interest is what's deductible. Compare partner lenders; checking won't affect your credit score.