Anonymous
Not applicable

Business & farm

your llc is a disregarded entity so that has nothing to do with the answer.   

you can not switch  to standard mileage method if

5 or more autos used simultaneously ( ex - fleet operations)

or

for those for which you claimed in prior years accelerated depreciation, sec 179 depreciation or additional first year depreciation (section 168(k) sometime referred to as bonus depreciation.   

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