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@jeffmcpa2010 wrote:

Huh?  Sorry, but that is completely wrong.

does not change the character of the vehicle from personal,

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It most certainly DOES change the character.  It is now a partial business asset, just like if you used Actual Expenses, or for any other asset used for both personal and business use. Why would you think that using the Standard Mileage Rate makes it a non-business item?

The Standard Mileage Rate has a depreciation component built-in to it to adjust the Basis of the business portion of the asset.