Stopped using vehicle for one year then resume use

[brandatan]

I am an independent contractor and I deduct business driving miles. The date of my first use is 2012. I stopped using my personal vehicle in 2020 when I was working from home. For the 2020 return, I selected 'I stopped using the vehicle in 2020.' Then, everything goes back to in-person so I started using the same vehicle again for business later in 2021. 

For the 2021 return, do I start over and put the date of first use for work as 2021 or use the previous 2012 date?

[TeresaM]

Yes, you will start over and put the date first used in 2021 because you have already reconciled the expenses and depreciation for the vehicle on your 2020 return for all prior use.