Carl
Level 15

Deductions & credits

No. Business vehicle expenses can only be claimed in the Business Vehicle Expense section, and nowhere else. For the "per mile" deduction, depreciation is already included in that figure. For example, for 2016 you get 54 cents per mile. Of that, 31 cents per mile is depreciation.

For the actual expenses method, then a percentage is added for depreciation, based on the percentage of business miles driven during the year, from the total miles driven for all purposes.