Standard mileage rate not allowed. You cannot use the standard mileage rate if you:

1. Use the car for hire (such as a taxi),
2. Operate two or more cars at the same time (as in fleet operations),
3. Claimed a depreciation deduction using ACRS or MACRS (discussed later) in an earlier year,
4. Claimed a section 179 deduction (discussed later) on the car,
5. Claimed actual car expenses after 1997 for a car you leased, or
6. Are a rural mail carrier who received a qualified reimbursement. (See Rural mail carriers, earlier.)