Also note, if you want to use the standard mileage rate, you must use it in the first year that the car is used for business. The decision must be made by the filing deadline for that year's taxes. If you use the standard rate in the first year, you can use the standard rate or the actual expense method in future years, although you will need to make adjustments to the depreciation calculation. If you used the actual expense method in the first year you used the vehicle in business, then you must always use the actual expense method in future years.
