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Get your taxes done using TurboTax
You should answer Yes if you drive a taxi, limo, or drive for Uber. You can’t use the standard mileage rate if you:
- Use five or more cars at the same time (such as in fleet operations);
- Claimed a depreciation deduction for the car using any method other than straight line for the car’s estimated useful life;
- Used the Modified Accelerated Cost Recovery System (MACRS) (as discussed later under Depreciation Deduction);
- Claimed a section 179 deduction (discussed later) on the car;
- Claimed the special depreciation allowance on the car; or
- Claimed actual car expenses after 1997 for a car you leased.
From Pub 463
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February 19, 2025
3:59 PM
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