Okay, the 4562 and Schedule C both indicate you took Section 179.
Lines 30-36 of Form 4562 only shows the two vehicles, right? Not an accidental third vehicle?
If lines 30-36 of Form 4562 properly shows only your two vehicles, it is possible that your Actual Expenses (gas, insurance, repairs, etc., not counting depreciation) just happened to correspond with the amount of Standard Mileage Rate. Weird coincidence, but possible. Do you still have your records of expenses to see if that is true?
As for the $2, the deduction on Schedule C is often higher than the Standard Mileage Rate (although ONLY $2 for that large amount of miles is a bit odd). The business portion of vehicle loan interest, tolls, parking and the vehicle registration tax are all added in addition to the Standard Mileage Rate. But as I mentioned in my previous paragraph, at first glance it seemingly is a coincidence that your Actual Expenses are pretty close to the same as the Standard Mileage Rate (besides depreciation).
If you used the Actual Expenses in the first year, that means you must continue to use that method. You are not allowed to use the Standard Mileage Rate for that vehicle.
Am I correct that the business portion of the total vehicle cost was higher than $12,750? Or was that the total cost of the business portion of the vehicle?
Now we turn the conversation back to Bonus depreciation. You said you did NOT make the election to elect out of Bonus. The short story is that really messes up your depreciation for five years and you won't be able to start to depreciate the rest of it until the 6th or 7th year. I think it may be an option to amend to undo the Section 179 election for 2022 though; that is likely to have better results (it would give you Bonus depreciation for 2022 and then regular depreciation for the following years; however depending on the circumstances the Bonus amount for 2022 could be different than your Section 179 amount).
