If you take a section 179 deduction you cannot use the standard mileage rate to calculate your car expenses. Also, if you claim either a section 179 deduction or use a depreciation method other than straight line in the first year the car is in service, you cannot use the standard mileage rate on that car in any future year. You need to use standard mileage rate during the first year of use in order to continue using this deduction
