Form 91 06 Employee Business Expenses
separa Calendar year 1973 or other taxable year 1973
partment ofthe Treasury _

i beginning .............. 1973, and ending ceecceeeeseeey WQeecceeee
{nternal Revenue Attach to Form 1040.
Your name Social security number Occupation in which expenses were incurred
Employer's name Employer’s address

PART 1.—Employee Business Expenses which are Deductible in Computing Adjusted Gross Income on Line 15, Form 1040

»

Travel expenses while away from home on business (number of days...
(a) Airplane, boat, railroad, etc., fares .

(b) Meals and lodging . . . .

(c) Automobile expenses (from Part vy) :

(d) Other travel expenses (specify)

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Total travel expenses . . .
2 Transportation expenses (not between home. and
away from home overnight):
(a) Airplane, bus, railroad, taxi, etc., fares.
(b) Automobile expenses (from Part IV). .
(c) Other (specify) __...

Total transportation expenses .
3 Outside salesman’s expenses:
(a) Automobile expenses (from Part IV). .
(b) Other (specify)

—

_

Total outside salesman’s expenses . . - soe woe
4 Employee expenses other than traveling, transportation, and outside salesman’ 's expenses to the extent
of the reimbursement. . . . ee J
Total of lines 1, 2, 3, and 4 . eee ee ee oe woe ee
Less: Amount of employer’s payments for above expenses (other than amounts included on 1 Form we 2).

Excess expenses (line 5 less line 6). Enter here and include in line 41, Form 1040. . .
Excess payments (line 6 less line 5). Enter here and include in line 37, Form 1040__._-
PART Il.—Employee Business Expenses which are Deductible if You Itemize Deductions on Schedule A 2

; 0

“ Y
If you itemize your deductions, rather than elect to use the standard deduction, deduct under “Miscel- |Z Y//
taneous Deductions,” Schedule A (Form 1040). V/ Ve

PART 1l1.—Additional Information to be Furnished by Persons Claiming a Deduction for Educational Expenses

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1 Business expenses other than those included above (specify)

1 Name of educational institution or activity ____
2 Address _.

3 Were you required to undertake this education to meet the minimum educational requirements to qualify in

your employment, trade, or business? . . soe ee ee a + + Yes [] No
Will the program of study undertaken quality you for anew trade or business? soe eee ee + + FF Yes [No
If your answer to question 3 or 4 is “No,” state the reason for obtaining the additional education and show the relationship be-
tween the courses taken and your employment during the period

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List the principal subjects studied at the educational institution or describe your educational activity.



Form 2106 (1973)

Include all expenses you paid or incurred as an employee,
or expenses which you charged to your employer (for example,
through the use of credit cards), or expenses for which you
received an advance, allowance, or reimbursement. For a more
detailed explanation of these expenses, see the instructions
for Form 1040.

Business expenses paid (reimbursed) to you_by your em-
ployer, must be included on page 1, Part |, line 6, unless they
have been included on your Form W-2. Any such amounts

Instructions

Page 2

shown on your Form W-2 should be reported as wages on line
9, Form 1040. Check with your employer if you are in doubt
as to whether or not the payment is included in your Form W-2.

For a detailed explanation of the rules relating to deductions
for travel, entertainment, and gift expenses, see Publication
463 which you can obtain free from the District Director's
office.

Use Form 3903 for computation of the moving expense
deduction.

PART IV—Automobile Expenses

PART V—Computation of Automobile Basis

Note: Use either the Regular or the Optional method. If you
use the regular method, prepare a separate Part IV and Part
VI for each automobile.

A. Months auto held for business use . . months
B. Total mileage for months in A . .--- Miles
C. Portion of B applicable to business - miles

Note: If the vehicle was acquired for cash only or by trade-in
of another vehicle which was not used in business, complete
only lines 10 through 15 below. If acquired by trade-in of
another vehicle previously used in business, complete lines 1
through 15. (The basis for depreciation must be recomputed
each succeeding year if the percentage of business. use
changes.)

|. (Include expenses only for the num-
Regular Method: (i2;'cf'months indicated n A above,

Old Car Traded-in:

1 Gasoline, oil, lubrication, etc...
Repairs... 1 ee
Tires, supplies,etc.. . ©. - 1 ee
Other: (Specify) In-
clude interest, taxes, ..
insurance, etc. (Enter
parking fees and tolls ___
on line 18 below).
Total 2. 6 ee ee ee
Percentage of expense applicable to busi-
ness (line C above divided by line B above)
Business portion (line 5 multiplied by line 6) .
Depreciation from Part VI, col. (h) . «+
Line 8 divided by 12 months .

Multiply line 9 by A, above... .
Total (line 7 plus line 10) (see line 17) .

2
3
4

au

%o

7
8
9

10
11

i |. (The standard mileage rate applies to the total
Optional Method: (figiness miles ine ©, above) of ail automobiles.

The optional method cannot be used if depreciation has been claimed
in a prior year using a method other than straight line (or where addi-
tional first-year depreciation has been claimed). Use of the optional
method will not affect a deduction for interest relating to the automobile
nor deductions for state and local taxes (other than those included in
the cost of gasoline).

1 (a) Total mileage accumulated .

(b) Portion applicable to business .
(c) Percentage applicable to business
(line (b) divided by line (a)) .

Purchase price or otherbasis. . . . .

Less: Trade-in allowance. . . . . -

Difference (line 2lessline3). . . . «

Line 4 multiplied by percentage on line
5 () rd
Less: Gain (or plus loss) on previous
tradein 2 2 2 wee

Difference (line 5 less line 6) .

Depreciation allowed or allowable . . .

Gain (line 8 less line 7) or loss (line 7 less
line 8) on business portion of car_.

12 Enter 15,000 miles or the mileage on line
C above, whichever is smaller. . .
13 Multiply line 12 by 12¢ and enter result

‘Waaiiesy

Present Car:

here . 6 ww ee ee
14 Excess, if any, of line C over 15,000 miles .

15 Multiply line 14 by 9¢ and enter result files)
here 2... 1 eee

16 Total (line 13 plus line 15).

Summary:

17 Enter the amount from line 11 or line 16,
whichever is used... . 1 eee
18 Add parking fees andtolls. . . .

19 Total. Enter here and in appropriate sec-
tions of Part 1, page 1_. ee

10 Purchase price or other basis .

11 Less: Estimated salvage value . _
12 Balance (line 10 less line 11) . _
13 Line 12 multiplied by percentage on line

6ofPatiV. ©. 2 we ee ee

14 Less: Gain (or plus loss) on line 9 above .

15 Basis for computing depreciation

PART VI—Depreciation of Automobile (If you elect the Class Life (ADR) System (Form 4832) and/or the Guideline Class
Life System (Form 5006), you must attach the appropriate form to your return)

Date) Basis (From line 15, | Age when [Depreciation allowed in) Method of computing | Rate (96) Depreciation
Make and syio of vehicle acquired Part V) acquired rior years depreciation Jor life (years) for a year
(b) © @ ) 0) ® cy
CUS. GOVERNMENT PRINTING OFFICE: 1973-O-500-121 To 8s159-1