Mileage Deduction for Second Car

[Python0608]

Hi, 

I have a question about the rule that we must use standard mileage deduction in the first year in order to have the flexibility to switch between mileage and actual expenses deduction in later years.

I started driving for UberEats last year and use standard mileage deduction.

This year I drove first car for a few months then got a second car. If I still want that flexibility to switch deduction methods, do I have to use mileage deduction because of the new car?

So my question really is what does the first year refer to? First year of business or first year of a specific car.

[AmeliesUncle · Accepted solution]

It applies to each specific vehicle separately.  So you must choose the Standard Mileage Rate for that specific vehicle the first year in order to change it in future years for that specific vehicle.

Quite often, high-mileage jobs like Uber and UberEats benefit from the Standard Mileage Rate.