If in the first year, when I used my car for business, I did not deduct any expenses, can I use the standard mileage rate to deduct my expenses in the 2nd year?

[RyanH2]

Yes, if you choose to use the standard mileage rate the first year you deduct vehicle expenses, then you will have the option to deduct the standard mileage rate or actual expenses any following year.

If you choose to deduct actual expenses the first year, then you can only use actual expenses every year after.

You can find a more in depth explanation by reviewing the link and other info below:

Actual Expenses Vs. Standard Mileage Deduction

https://ttlc.intuit.com/replies/3301525

[la25]

Thank you for you answer. That's what I thought. But the IRS publication
<a rel="nofollow" target="_blank" href="https://www.irs.gov/taxtopics/tc510.html">https://www.irs.gov/taxtopics/tc510.html</a>
is somewhat ambiguous on this matter, it says:
"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."
So, let's say, my car was available for use in my business in 2015, and I used it, just did not deduct any business expenses for that year. Would that disqualify me from using standard mileage in my 2016 tax return?

[RyanH2]

I know, it's a little subjective, so just as with most laws we must apply the literal meaning. Technically, because you didn't deduct expenses, there is no record of it being used for business. With that being true this would be the first year the car is available for use in your business. Choose which deduction you would like to use :).

[la25]

Thanks again

[RyanH2]

Welcome!

[jrnycsb]

So, if I used standard in the first year, but then changed to actual since then, does that mean that I can never again use standard?

[la25]

Correct, for this vehicle you are now stuck with actual expenses for the rest of its life. If you put a new vehicle in service, you can choose either one for this new vehicle.