Form 71 06 Employee Business Expenses

erent Calendar year 1971 or other taxable year ISI
partment of the Treasury a .

Internal Revenue Serv beginning ....... cessecseeegeeey 1971, and ending 719...

niomal 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 which a are Deductible in Computing Adjusted Gross Income on Line 18, Form 1040

. Travel expenses while away from home on business (number of days. ......):
(a) Airplane, boat, railroad, etc, fares. 6 6 6 ee ee ee
(b) Meals and lodging. . . . Ce |
(c) Automobile expenses (from Part IV) Ce |
(@) Other travel expenses (specify) __

“Total travel expenses .

(a) Airplane, bus, railroad, taxi, etc., fares
(b) Automobile expenses (from Part IV) .
(c) Other (specify)

2. Transportation expenses (not between home and work and not incurred while away from

home overnight): ar
_ _
Total transportation expenses. - 6 ee ee ee ee ee fone,
3. Outside salesman’s expenses: Y
(a) Automobile expenses (from Part IV). 0-6 6 ee ee
(b) Other (specify) _ ll)
on a ee a

Total outside salesman’s expenses

. Employee expenses other than traveling, transportation, and outside salesman's expenses to the extent of the |
reimbursement oe
Total of lines 1, 2 3, and 4

>

6. Less: Amount of employer's payments for above expenses (other than amounts included on Form W-2 2).
7. Excess expenses (line 5 less line 6). Enter here and include in line 43, Form 1040
8. Excess payments (line 6 less line 5). Enter here and include in line 39(e), Form 1040 .

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

If you itemize your deductions, rather than elect to use the standard deduction, deduct expenses under “Miscel-
laneous Deductions,” Schedule A (Form 1040).

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

1. Business expenses other than those included above (specify) ___

1. Name of educational institution or activity
2. Address _
3. Were you require

0 undertake this education to meet the minimum educational requirements to qualify in. your employment, trade, or
business? . Loe ee ee ee ee + +O Yes (NO
4. Will the program of study undertaken ‘quality you for anewtradeor business? . . . . . . . ss ss ss ss + 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 between the
courses taken and your employment during the period __

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

1e—o1


Form 2106 (1971)

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 I, 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
12, 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

"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 .

Regular Method: (

months

- miles
miles

Include expenses only for the num-
ber of months indicated in A above,

)

PART V—Computation of Automobile Basis

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

ges.

Old Car Traded-in:

1.
2
3.
4

Gasoline, oil,
Repairs
Tires, supplies, etc.
Other: (Specify) In-
clude interest, taxes, _
insurance, etc. (Enter
parking fees and tolls
on line 18 below) .

lubrication, etc.

1. (a) Total mileage accumulated .

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

. Purchase price or other basis .

5. Total . . . 3. Less: Trade-in allowance . _—_—$$—$—$__
6. Percentage of expense applicable to busi
ness (line C above divided by line B above). . % 4. Difference (line 2 less line 3) .

7. Business portion (line 5 multiplied by line 6) .

8. Depreciation from Part VI, col. (h) . | 5. Line 4 multiplied by percentage on line

9. Line 8 divided by 12 months . | 1@ So ee

10. Multiply line 9 by A, above . : I 6. Less: Gain (or plus loss) on previous
11. Total (line 7 plus line 10) (see line 17) « i _ trade-in
Optional Method: (fheincsestite Wine’, ws stramontier) 7. Ditference (ine 5 les line 6) . |

The optional method cannot be used if depreciation has been claimed

In 2 prior year using a method other than y araight ne (or where ad 8. Depreciation allowed or allowable...
ional firstyear depreciation has been claimed). Use of the opti

method will not affect a deduction for interest relating to the automo 9. Gain (line & less line 7) or loss (line 7 less

ite
in the

nor deductions for state and local taxes (other than those included
cost of gasoline).

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

Multiply line 12 by 12¢ and enter result
here .
Excess, if any, ‘ot fine C over 15, 00 miles .

Multiply line 14 by 9¢ and enter result
here .
Total (line 13 plus line 15) .

13.

14.
15.

16.

Summary:

17. Enter the amount from line 11 or line 16,
whichever is used
18. Add parking fees and tolls oe
19. Total. Enter here and in appropriate sec-
tions of Part |, page 1.

__line 8) on business portion of car ._

Present Car:

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
6 of Part IV .

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

15. Basis for computing depreciation .

PART Vi—Depreciation ‘of Automobile (if you use Asset Depreciation Range (ADR) attach Form 4832)

Age when
acquirer
@

Date
acquired
(b)

Mako and style of vohicle Basis (From line 18,
(a

©

Depreciation allowe

‘Method of computing
daprgiaion

Rate (96)
jor life (years)
|

rior years.
(e)

FF US, GOVERNMENT PRINTING

‘OFFICE: 1971—O-418-093