Form 21 06 Employee Business Expenses 1974

Department of the Treasury > Attach to Form 1040.

Internal Revenue Service

Your name Social security number | Occupation in which expenses were incurred

Employer's name Employer's address

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

1 Travel expenses while away from home on business (number of days...
(a) Airplane, boat, railroad, etc., fares .
(b) Meals and lodging. . 1 1 ee ew
(c) Automobile expenses (from Part IV)... .
(d) Other travel expenses (Specify)...

Total travel expenses . . Ce
2 Transportation expenses (not between home and work and not incurred while
away from home overnight):
(a) Airplane, bus, railroad, taxi, etc., fares
(b) Automobile expenses (from Part IV)... 1 1 ee ee ee

(c) Other (Specify) __.

Total transportation expenses . 6 6 ee ee ee ee

3 Outside salesman’s expenses: uo LO y j
(a) Automobile expenses (from Part VW) 2. ee | V7)
(b) Other (Specify)... ; . |

Ui)

Total outside salesman’s expenses . 2 2. ee ee ee ee ee

4 Employee expenses other than traveling, transportation, and outside salesman’s expenses to the extent

of reimbursement So

5 Total oflines1,2,3,and4. 2 6 6 ee ee ee ee .

6 Less: Employer's payments for above expenses (other than amounts included on Form W-2) .
7 Excess expenses (line 5 less line 6). Enter here and include on Form 1040, line 41 .

8 Excess payments (line 6 less line 5). Enter here and include on Form 1040, line 37

PART Il.—Employee Business Expenses which are Deductible if You Itemize Deductions on Schedule A (Form 1040)

1 Business expenses other than those included above (Specify). Y/ YY ty YY
= :
Total 2 5 ee ee —

Bee ae ett ga Cram 1OdO)e of using the standard deduction, deduct under Miscellaneous TZ

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

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? 2 6 1 ee ee eee ee ee ee ee ee we + EY Yes [NO
4 Will the study program undertaken qualify you for a new trade or business? . . . . . . . . . « + [J] Yes [] 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 ..

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

Form 2106 1974)


Form 2106 (1974)

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 |, 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 inA .
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-
Regular Method: (ter'of months indicated in A above,

Old Car Traded In:

1 Gasoline, oil, lubrication, etc. .
Repairs 5 6 1 ee
Tires, supplies, etc.
Other: (Specify) In- __
clude interest, taxes, ...
insurance, etc. (Enter _.
parking fees and tolls
on line 18 below)
Total
Percentage of expense "applicable to busi.
ness (line C above divided by line B above)

2
3
4

7 Business portion (line 5 multiplied by line 6) .
8 Depreciation from Part VI, col. (h)
9 Line 8 divided by 12 months .

10
ll

i |. (The standard mileage rate applies to the total
Optional Method: (fUsiness miles’ tine 6, above) af ail automobiles,

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

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).

1 (a) Total mileage accumulated .

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

or)

Purchase price or other basis .

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

Line 4 multiplied by percentage on line
1 ©) oo

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

N

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 . Present Car:
13 Multiply line 12 by 15¢ and enter result
here . . soe 10 Purchase price or other basis .
14 Any excess of line ce over 15, 5,000 miles :
15 Multiply line 14 by 10¢ and enter result (tes) 11 Less: Estimated salvage value . _—__
here. . a
16 Total (line 13 plus line 15). ee 12 Balance (line 10 less line 11) .
Summary: 13 Line 12 multiplied by percentage on line
17 Enter the amount from line 11 or line 16, 6 of Part Iv . wd.
whichever is used |
18 Add parking fees and tolls . | 14 Less: Gain or Plus (Loss) on line 9, above. |
19 Total. Enter here and in appropriate s sec:
tions of Part |, pagel . 15 Basis for computing depreciation
PART VI.—Depreciation of Automobile
i R i
Wake and sje ot vate | coHR, | BOR (Gumne TS, | Age uhep[Dssecalin awed ny Wei of compute 7 Tale (),) —_Oyperain
b) © @ iC) 0) ® th

‘YF US, GOVERNMENT PRINTING OFFICE 1974—O-548-247

E.l NO. 73-0667115