When is the standard mileage rate NOT allowed?
You cannot use the standard mileage rate if you:
- Operate five or more cars at the same time
- Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS
- Claimed a section 179 deduction on the car
- Claimed the special depreciation allowance on the car
- Claimed actual car expenses for a car you leased
- Are a rural mail carrier who received a qualified reimbursement





