TaxGuyBill
Level 15

No.

I suspect you mean a semi-truck, which does not qualify for the Standard Mileage Rate at all.  And I suspect the cost of fuel would exceed that anyways, so it wouldn't be the best option.

Even if the vehicle did qualify, the election to use the Standard Mileage Rate in the first year must be on a timely filed tax return.  So late-filed tax returns can NOT make that election if it is the first year, and they would be required to use Actual Expenses.