Many taxpayers find using the standard mileage rate an easier way to expense their vehicle. You can't depreciate the vehicle if you use the standard mileage rate. Instead of the standard mileage rate, you can use the actual expense method. If you use this method, you need to figure depreciation for the vehicle.

You can claim business use of an automobile on:

• Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship), if you're a sole proprietor. You may also need to use Form 4562, Depreciation and Amortization. If a farmer, use Schedule F (Form 1040), Profit or Loss From Farming and Form 4562.

• Form 2106, Employee Business Expenses, if you’re an Armed Forces reservist, state or local government official paid on a fee basis, or a qualified performing artist.