Question:   What form and line do I deduct the standard mileage rate for my business travel and do I need to figure depreciation of the vehicle, too?

Answer:   The standard mileage rate:

• May be used in calculating your automobile expense
• Already includes depreciation expense

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.
The business use of an automobile is claimed on:

• Line 9 and Part IV of Form 1040, Schedule C (PDF), Profit or Loss From Business or, if eligible, line 2 of Form 1040, Schedule C-EZ (PDF), Net Profit From Business, if you are a sole proprietor.
• Form 2106 (PDF), Employee Business Expenses or, if eligible, line 1 of Form 2106-EZ (PDF), Unreimbursed Employee Business Expenses, and then with other employee business expenses on line 21 of Form 1040 Schedule A , Itemized Deductions.