rm 9106 Employee Business Expenses | 1975

Department of the Treast
Internal Revenue Service > Attach to Form 1040.
Your name Social security number Occupation in which expenses were incurred

Employer's name Employer's address

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

ay

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 IV)
(d) Other travel expenses (Specify

Total travel expenses

2 Transportation expenses (not between home and work and not incurred while Y Yj

away from home overnight): GY G

(a) Airplane, bus, railroad, taxi, etc, fares . 2 2 6 1 ee ee Y

(b) Automobile expenses (from Part IV) . Y

Y
Total transportation expenses...) ee ee ee | .

3 Outside salesperson’s expenses: Y/ Y
(a) Automobile expenses (from Part IV) 2. 6 2 eee ee Jo
(b) Other (Specify)... . ]/ J)
Uy
Vis

(c) Other (Specify)...
Total outside salesperson’s expenses. 2... - 2 ee ee
Employee expenses other than traveling, transportation, and outside salesperson’s expenses to the
extent of reimbursement... 1. ee ee —
Total of lines 1,2,3,and4. 0. 6 6 ee ee
Less: Employer's payments for above expenses (other than amounts included on Form W-2) .
Excess expenses (line 5 less line 6). Enter here and include on Form 1040, line 39

Excess payments (line 6 less line 5). Enter here and include on Form 1040, line 35_. wes
PART II.—Employee Business Expenses which are Deductible if You Itemize Deductions on Schedule A (Form 1040)

2 ——
I you faze your deductions teed of using the standard deduction, dedut under aetaneous |

PART Ill.—Additional Information to be Furnished When Claiming a Deduction for Educational Expenses

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ON AD

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? © 6 - ee ee ee ee ee ee (J Yes [] No
4 Will the study program undertaken qualify you for a new trade or business? . . . . - . » - + + +[] Yes [J No
5 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

Form 2106 1975)

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Form 2106 (1975)

Page 2

Instructions

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

Include business expenses for which you were paid (reim-

bursed) by your employer on page 1, Part I, line 6, unless they
are included on your Form W-2. Report any such amounts
shown on your Form W-2 as wages on Form 1040, line 9.
Check with your employer if you doubt whether the payment
is included on your Form W-2.

For a detailed explanation of the rules for deductions for
travel, entertainment, and gift expenses, see Publication 463,
Travel, Entertainment, and Gift Expenses.

Use Form 3903 to compute any 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 .
B. Total mileage for months in A .
C. Portion of B applicable to business .

months

miles

miles

Note: If you acquired the vehicle for cash only, or by trade-in
of another vehicle 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. (Re-
compute the basis for depreciation each succeeding year if the
percentage of business use changes.)

(Include expenses only for the num-
ber of months indicated in A above.)

Regular Method:

Old Car Traded In:

1 Gasoline, oil, lubrication, etc. .

2Repairs 2 2. ee

3 Tires, supplies, etc.

4 Other: (Specify)
clude interest, taxes,

In-

insurance, etc. (Enter
parking fees and tolls
‘on line 18 below)
5 Total ... . soe
6 Percentage of expense applicable to busi-
ness (line C above divided by line B above)
7 Business portion (line 5 multiplied by line 6)
8 Depreciation from Part VI, col. (h) . .
9 Line 8 divided by 12 months. . . .«
10 Multiply line 9 by A, above .
11 __ Total (line 7 plus line 10) (see line 1).
Optional Method: {{2ines2"siles line & Above) er ail gutemobites
that have not been or are not considered fully depreciated under the
straight-line method. For automobiles that have been or are considered

fully depreciated under the straight-line method, the standard mileage
rate is 10 cents per mile for all business mileage.)

The optional method cannot be used if you have claimed depreciation
in a prior year using a method other than straight line (or if you have
claimed additional first-year depreciation). 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).

12 Enter 15,000 miles or the mileage on line
C above, whichever is smaller

1 (a) Total mileage accumulated .

‘iles)

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

Giles)

2 Purchase price or other basis .

3 Less: Trade-in allowance .
4 Difference (line 2 less line 3) .

5 Line 4 multiplied by percentage on line
1 (©)

6 Less: Gain or Plus (Loss) ‘on previous
trade-in

7 Difference (line 5 less line 6) .

8 Depreciation allowed or allowable .

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

Present Car:

(mites)

13 Multiply line 12 by 15¢ and enter result
here . . 1. a
14 Any excess of line C over 15,000 miles. .

15 Multiply line 14 by 10¢ and enter result (aites)
here . . we . ———

16 _ Total (line 13 plus line 15) .

Summary:

17 Enter the amount from line 11 or line 16,
whichever is used :
18 Add parking fees and tolls .

19 Total. Enter here and in appropriate s sec:
tions of Partl, pagel . . :

10 Purchase price or other basis .

11 Less: Estimated salvage value . .

12
13

Balance (line 10 less line 11) .
Line 12 multiplied by percentage on line
GofPatWV. 2. ee ee

14 Less: Gain or Plus (Loss) on line 9, above .

15

Basis for computing depreciation.

PART VI.—Depreciation of Rutomobile

‘Age when
acquired
@

Date

7 Basis (From line 15,
Make and style of vehicle seauired esis (From \)

Depreciation allowed in| Method of computing
prior years depreciation
(@) a)

Rate
or the bar

kr US, GOVERNMENT PRINTING OFFICE : 1975—O-575-123

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