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Deductions & credits
Yes, you may use the Standard Mileage Rate, as long as that's how you claimed vehicle expenses when you first started using this car for your business. It doesn't matter whether you own it or your husband.
IRS rules say that if you began using SMR when you first used the vehicle for business, then you may use either actual expenses or SMR in future years.
If you used actual expenses for the first year you used this vehicle for business, then you must always use actual expenses.
You may find the attached article about Business Use of Vehicles helpful.
‎June 6, 2019
5:18 AM