Can standard mileage be used after fully depreciating vehicle in prior year?

[NkernCPA_SC]

Client purchased 75% business use (Sch C) vehicle end of 2022. Took 179 depreciation for the full 75% of cost. No standard or actual expenses were taken as they were immaterial at that point. Can standard mileage rate be taken for 2023?

[BobKamman]

Off the top of my head, yes, because I am so old I can remember when there was a different rate for fully depreciated vehicles, or those that had been driven more than a certain number of miles, and how surprised we all were when IRS abandoned that rule. 

But maybe they changed it back and you can't teach an old dog new tricks.  So someone else may have more recent information.  

[IRonMaN]

Nope.

[BobKamman]

Well, but that's only because he's a careful reader and what we're talking about is a Caesarean Section 179 depreciated vehicle, not a normal full depreciation.  Or maybe they used to consider a car fully depreciation after a certain number of miles.  I finished my coffee, I'm awake now.  Ask me another question.  

[TaxGuyBill]

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@NkernCPA_SC wrote:

No standard or actual expenses were taken as they were immaterial at that point.

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Huh?  They didn't deduct fuel, insurance, repairs and maintenance? 

Because they did not use the Standard Mileage Rate in the first year, they are not allowed to ever use the Standard Mileage Rate for that vehicle.

[BobKamman]

But if actual expenses were not claimed because there were none, was it ever placed in service in 2022, and should any depreciation have been allowed?

[NkernCPA_SC]

Excellent point!  It was actually so close to the year-end, and the client had not kept the necessary records, we deemed the expenses to be immaterial.  Thanks for your help!

[qbteachmt]

"It was actually so close to the year-end, and the client had not kept the necessary records, we deemed the expenses to be immaterial."

And so, even without supposed use, you filed:

"Client purchased 75% business use (Sch C) vehicle end of 2022. Took 179 depreciation for the full 75% of cost."

So, is it no use, or is it 75% use? The missing 25% is personal? And their own business calendar won't serve as a way to figure out the mileage records?

Because you would only be amending one prior year, at this point, if you could fix this oversight.