• Use five or more cars at the same time (such as in fleet operations);

• Claimed a depreciation deduction for the car using any method other than straight line for the car’s estimated useful life;

• Used the Modified Accelerated Cost Recovery System (MACRS) (as discussed later under Depreciation Deduction);

• Claimed a section 179 deduction (discussed later) on the car;

• Claimed the special depreciation allowance on the car; or

• Claimed actual car expenses after 1997 for a car you leased.If expenses were used at anytime you would have used MACRS, therefore you can not use the standard mileage anytime after that.

Bill, not trying to give you a hard time, just trying to nail down the correct way to expense an auto. I've always known that by taking standard mileage the first year you can switch to expense any year after taking standard, but did not think you could switch back after all deprecation taken (wouldn't that be double dipping)