According to IRS Pub 463, the standard mileage method can only be used if you used the standard mileage method in the vehicles first year of service.

For non-leased vehicles, you might need to force actual expenses when the program determines the standard mileage rate most beneficial for the current year, and the taxpayer claimed actual expenses in the vehicles first year of service.

However, an input field is provided to let you force either method.

For vehicles, Lacerte calculates the most beneficial method, actual expenses, or the standard mileage rate.

Lacerte calculates and prints Form 2106 when Form 2106 or Form 2106/Schedule SE is indicated in the Form (Ctrl+T) field.If you have more than two vehicles, you'll need to create additional 2106 activities to calculate the expenses associated with the additional vehicles. You may enter up to two vehicles on one Form 2106.Vehicles on which the standard mileage rate is being taken for the entire life of the vehicle can be entered in this input screen, or in the depreciation screen, but if the vehicle is entered in the Depreciation input screen, you must force the standard mileage rate.Leased vehicles should generally be entered here.Vehicle expenses can be entered in this input screen or in the Depreciation input screen, but the same vehicle shouldn't be entered in both screens.Review the following guidelines before entering the expenses:

Use the Vehicle/Employee Business Expense input fields to report employee business expenses and vehicle expenses for up to two vehicles.

Expenses intuit mint