Technically, you are not required to claim depreciation. But you are required to "recapture" depreciation allowed or allowable when you sell the vehicle in the future. That is, you will pay tax on the depreciation, when you sell, whether or not you actually claim it while you were using it for business.
The Standard Mileage Deduction includes a depreciation equivalent based on the number of business miles. If you claim Actual Expenses, you have some control over how the vehicle is depreciated.
Section 179 allows you to expense the entire purchase price (some limits apply) but does have a recapture rule if you sell the vehicle before it's fully depreciated or if business use drops below 50%.
Special Bonus Depreciation allows you to expense up to 80% of the vehicle value in the first year you use it more than 50% for your business. Special Depreciation is treated like regular depreciation if/when you sell the vehicle (taxed as ordinary income).
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