If you claim the standard mileage deduction the first year, can I change it to the actual expenses the second year in order to claim depreciation?

[dlfjr1]

I placed my car in service for the 2022 tax year. For that tax year I drove delivery services such as Uber. I didn’t realize you can claim depreciation of your vehicle.

[Vanessa A]

Yes.  Since you chose the standard mileage deduction for the first year of business use, you can switch back and forth to different methods after that.  The standard mileage does include a generic amount for depreciation.  

Since you did use the standard mileage for the first year, you will need to use the straight line method of depreciation for your vehicle in any future years.  This means, you cannot take accelerated or bonus deprecation or fully depreciate it.  You can only take your basis in the car and basically divide it by 5 to figure your depreciation.