Investors & landlords

Was the vehicle used over 50% for business/rental in the first year it was placed in service?

 

Was the vehicle used over 50% for business/rental in the current year?

 

If either are "no", then enter it as two separate vehicles, one for the rental and one for the business.  If the first answer is "yes" and then the second answer is "no", there may be "recapture" to deal with.