Can write off the full cost of my business vehicle?

[Khai]

Yes. In order to deduct the full cost of your business vehicle you will have to elect the section 179 deduction. Keep in mind that if you take a section 179 deduction you cannot use the standard mileage rate to calculate your car expenses.

In addition, if you claim either a section 179 deduction or use a depreciation method other than straight line in the first year the car is in service, you cannot use the standard mileage rate on that car in any future year.

Please reference IRS Pub. 463 as a guide

[teransctyus]

so, the subsequent years after claiming a 179 deduction, the filer must use the 'actual mileage' method?....or?