If you use the SMR for your new car, then you can take straightline depreciation next year on the car if you find out your actual expenses next year are more than your mileage. This usually only happens when you have to do something major to your vehicle. Even then, if you put $1,000 in tires on it and you drive only 25% for business, you can only deduct $250, not the full $1,000.
Also, remember, if you use the section 179 for your new car and then get rid of it, any "unearned" depreciation will have to be recaptured and added back to your income in the year you sell the car.
So, the choice is yours, but if you want to be sure you have options for the future, then it is best to use SMR for your new vehicle in the first year.
Deducting Auto Expenses
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