Problem: Can taxpayers switch back and forth between the mileage and actual methods each? year? A. Although taxpayers are permitted to change from one method to? another, there are specific requirements that must be met. A change from the actual method to the mileage method must reduce the basis of the automobile by the actual expenses incurred and the modified accelerated? cost-recovery system? (MACRS) method must be used in subsequent years. A change from the mileage method to the actual method is only permitted if the taxpayer used the modified accelerated? cost-recovery system? (MACRS) method of depreciation. B. Although taxpayers are permitted to change from one method to? another, there are specific requirements that must be met. A change from the mileage method to the actual method must reduce the basis of the automobile by a mileage rate and the straight line method must be used in subsequent years. A change from the actual method to the mileage method is only permitted if the taxpayer used the? straight-line method of depreciation. C. Taxpayers are permitted to change from one method to another with no restrictions. D. Taxpayers are not permitted to change from one method to another. When one method is?