For any vehicle used for business, you can generally calculate your automobile deduction based on either the standard mileage rates or on actual expenses incurred.

For cars put into business use in a prior year, you always have the option of switching from the actual cost method to the standard mileage rates.

You can NOT go from actual expenses one year to the standard mileage rates in subsequent years for leased vehicles or if you claimed accelerated depreciation on a car that you own.

So to answer your question - yes, you can base your auto deduction on actual expenses incurred for the car you owned the first part of the year, and then use the standard mileage rates for your replacement vehicle.

Zip Code: 01801