It is my understanding that, if one uses the standard mileage deduction for a car the first year, then one can choose to use either the standard mileage deduction or actual expenses in subsequent years.
In that case, I need to switch to actual costs for 2007.
In my case, my total car expenses include the following categories:
Gas Motor vehicle registration oil and oil filter Required state inspection and emissions tests Insurance AAA
Pub 17 states:
"You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car medical reasons. You cannot include depreciation, insurance, general repair, or maintenance expenses."
Does that mean that only insurance must be excluded from my car expenses for the purposes of medical expenses? Parking fees and tools are extra.