Can I switch between the standard mileage rate and actual expense method?

If you want to use the standard mileage rate to calculate vehicle expenses you must choose it in the first year you use the car for business. In later years you can choose to use the standard mileage rate or actual expenses. If you use the standard mileage rate you must have records of business versus personal miles driven. If you use actual expenses you must have records of all expenses and must allocate those between business and personal use.