jwcastle2
New Member

Can I claim special depreciation allowance of 100% to depreciate value of business vehicle that used mileage deduction and put into business use last year? Used over 50%

Vehicle was personally owned, went into business mid 2017 and started using for business. I only claimed mileage deduction for the portion of the year last year after became self employed. Am I able to claim the special depreciation allowance (recently changed to 100%) after I used the standard mileage deduction for the portion of the year last year after I started my business. The vehicle is used approx. 75% for business.