Should I enter my wife's new car bought in 2019 into our jointly filling? Where and how?

[KarenJ2]

A new car is not deductible on your return unless:

1) You are itemizing your deductions and instead of a state tax deduction you are taking a sales tax deduction and including the sales tax on your new car

2) You have your own business and are filing as self-employed and using the new car in your business.