Standard mileage rate not allowed. You cannot use the standard mileage rate if you:
1) Do not own the car,
2) Use the car for hire (such as a taxi),
3) Operate two or more cars at the same time (as in fleet operations),
4) Claimed a deduction for the car in an earlier year using ACRS or MACRS depreciation (discussed later), or
5) Claimed a section 179 deduction (discussed later) on the car.