Are you seeing the vehicle listed in Part V Listed Property? Listed property is property that can be used for business and personal use and has special recordkeeping requirements.
If you are claiming business miles on a vehicle within a self-employment activity, as a listed property, you are required to disclose information about the listed property. That is done on page 2 of IRS form 4562 Depreciation and Amortization.
If you are claiming actual expenses and depreciating the vehicle, the depreciation will be noted on page 1 of IRS form 4562 Depreciation and Amortization in Part III and / or Part IV.
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