Thank you for you answer. That's what I thought. But the IRS publication
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc510.html">https://www.irs.gov/taxtopics/tc510.html</a>
is somewhat ambiguous on this matter, it says:
"To use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business."
So, let's say, my car was available for use in my business in 2015, and I used it, just did not deduct any business expenses for that year. Would that disqualify me from using standard mileage in my 2016 tax return?
