Vehicle Trade in when no deprecation was used previously

Yes.  You will need to include deprecation. There is depreciation included in mileage, so you would include depreciation. So you would use the miles driven times the portion of the standard mileage for that year that was attributed to depreciation (see below).  So if you claimed 10,000 miles in 2023 then your depreciation for 2023 would be $2,800 (10,000 x .28)

Rate of Depreciation Allowed in Standard Mileage Rate
 Year(s) Depreciation Rate per Mile  
 2024 0.30  
 2023 0.28  
 2021–2022 0.26  
 2020 0.27  
 2019 0.26  
 2017–2018 0.25  
 2015–2016 0.24  
 2014 0.22  
 2012–2013 0.23  
 2011 0.22  
 2010 0.23  
 2008–2009 0.21  
 2007 0.19  
 2005–2006 0.17  
 2003–2004 0.16  
 2001–2002 0.15  
 2000 0.14