topic Mileage in Deductions & credits

Mileage

biglight — Tue, 24 Feb 2026 06:38:22 GMT

Could someone please link me to an article by Turbotax or the IRS, that states that a sole proprietor may switch several times between miles and actual expenses for their business car, for several years. I went to 15 websites and could not find this information. Thank you everyone.

Re: Mileage

TomD8 — Mon, 01 May 2023 20:09:31 GMT

The best source is the IRS itself. Scroll down to Car Expenses in this IRS reference, and you'll find all the rules:

https://www.irs.gov/publications/p463

Re: Mileage

Critter-3 — Mon, 01 May 2023 21:50:21 GMT

Base rule :

If you start with the actual expense option in the year you place the vehicle in service you are STUCK with the actual expenses option until you take the vehicle out of service.

If you start with the standard mileage rate the first year of service you can "flip flop" at will in future tax years.

Re: Mileage

biglight — Mon, 01 May 2023 22:23:45 GMT

Thank you Critter, I have heard that reponse already. My question was for a link.

Re: Mileage

biglight — Mon, 01 May 2023 22:25:41 GMT

My question was for a link to a specific page, not a pile of pages, I had already looked at that, thank you.

Re: Mileage

DoninGA — Mon, 01 May 2023 22:29:51 GMT

@biglight wrote:

My question was for a link to a specific page, not a pile of pages, I had already looked at that, thank you.

IRS Tax Topic - https://www.irs.gov/taxtopics/tc510

To use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use the standard mileage rate or actual expenses.

Re: Mileage

Opus 17 — Mon, 01 May 2023 22:41:49 GMT

@biglight wrote:

My question was for a link to a specific page, not a pile of pages, I had already looked at that, thank you.

So you need someone else to read the "pile of pages" for you, because you can't open a document and control-F on "standard mileage"?

Page 15, top of column 1 of this PDF document.

https://www.irs.gov/pub/irs-pdf/p463.pdf