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; or
• Are a rural mail carrier who received a qualified reimbursement