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Business & farm
Yes, you calculate the depreciation equivalent for every year that you claimed the standard vehicle mileage for the vehicle that has been disposed.
If you had claimed actual expenses, you would have reported the depreciation deduction for the same vehicle.
For instance, if you had claimed 1,000 miles in 2018 times the depreciation rate per mile is $.25 per mile equals $250.
The table of Rate of Depreciation Allowed in Standard Mileage Rate is on page 24 of this IRS publication.
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March 2, 2020
9:57 AM