The amount of Depreciation you need to recapture when you sell a vehicle that you took the Standard Mileage rate deduction for is below.
This information is in IRS Publication 463 on page 24.
To recapture the depreciation you multiply the rate below by the number of miles you took a deduction for during the year.
Rate of Depreciation Allowed in Standard Mileage Rate Year(s) Depreciation Rate per Mile 2019 $0.26
2017–2018 $0.25
2015–2016 $0.24
2014 $0.22
2012–2013 $ 0.23
2011 $ 0.22
2010 $0.23
2008–2009 $0.21
2007 $ 0.19
2005–2006 $ 0.17
2003–2004 $ 0.16
2001–2002 $ 0.15
2000 $ 0.14
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