The standard deduction is a separate deduction from the vehicle deduction. The standard deduction is a flat amount determined by the IRS based on your filing status. If you claim the standard deduction, you’ll simply enter the available standard deduction on your Form 1040.
To claim a vehicle deduction, you'll need to track your mileage regardless of whether your claim actual vehicle expenses or use the standard mileage deduction. Please let me know if you have further questions.
Ruth, CPA, Esq.
