Employee Business Expenses OMB No, 1545-0139
vom 2106

» See separate Instructions.

Department of the Treasury > Attach to Form 1040. Attachment

Internal Revenue Service

Sequence No.

Your name Social security number Occupation in which expenses were incurred

GEG] Employee Business Expenses

STEP 1 Enter Your Expenses

1 Vehicle expense from line 28 or line 34

2 Parking fees, tolls, and local transportation, including train, bus, etc. .

3 Travel expense while away from home overnight, including lodging,
airplane, car rental, etc. Do not include meals and entertainment .

4 Business expenses not included on lines 1 through 3. Do not include
meals and entertainment . soe soe

5 Meals and entertainment expenses. (See the separate Instructions.) .

6 Add lines 1 through 5 and enter the total expenses here .

Column A Column B

Other Than Meals Meals and
and Entertainment Entertainment

; _

2 Y

3

4

; i

6

Note: /f you were not reimbursed for any expenses in Step 1, skip lines 7-9 and enter the amount from line 6 on line 10.

STEP 2 Enter Amounts Your Employer Gave You For Expenses Listed In STEP 1

(See the separate Instructions for lines 7 and 8.)

7 Enter amounts your employer gave you that were not reported to you

on Form W-2 (See Instructions.) . 7
8 Enter the amount your employer gave you for expenses ‘listed in Step 1
that were separately identified on Form W-2 as employee business
expenses. (Do not include any amounts that were reported to you as
wages in Box 10 of Form W-2.) (See Instructions.) 8
9 Add the amounts on lines 7 and 8. Enter the total here 9
STEP 3 Figure Expenses To Deduct on Schedule A (Form 1040)
10 Subtract line 9 from line 6 oo 10
Note: /f both columns of line 10 are zero, "stop here. it Column Ai is less.
than zero, report the amount as income. See the separate
Instructions for how to report.
11 Enter 20% (.20) of line 10, Column B . i
12

12 Subtract line 11 from line 10

13 Add the amounts on line 12 of both columns and enter the total here. ‘Also enter the total on Schedule
A (Form 1040), line 20. (Qualified performing artists and handicapped employees, see the separate

Instructions for special rules on where to enter the total.)

>| 13

For Paperwork Reduction Act Notice, see Instructions.

Form 2106 1989)


Form 2106 (1989) Page 2
iglaaiy Vehicle Expenses (Use either your actual expenses (Section C) or the standard mileage rate (Section B).)
(Rural mail carriers, see page 1 of the separate Instructions.)

Section A.—General Information (a) Vehicle 1 (b) Vehicle 2
14 Enter the date vehicle was placedinservice . . . ... . 14
15 Total mileage vehicle was used during1989 . . . . . . . | 35 miles miles
16 Miles included on line 15 that vehicle was used for business . . 16 miles miles
17 Percent of business use (divide line 16 byline15) . . . . . 17 % %
18 Average daily round trip commuting distance. . . . . . . [18 miles miles
19 Miles included on line 15 that vehicle was used for commuting . | 19 miles miles
20 Other personal mileage (add lines 16 and 19 and subtract the

totalfromline15), ©. 2. ee ee ee ee LO miles miles
21. Do you (or your spouse) have another vehicle available for personal purposes? . . . . . . . ClYes CINo
22 = If your employer provided you with a vehicle, is personal use during off duty hours permitted? . . (JYes [IJNo [)Notapplicable

23a Do you have evidence to support your deduction? ClYes [1No. 23b If “Yes,” isthe evidence written? C1 Yes C1 No

Section B.—Standard Mileage Rate (Do not use this section unless you own the vehicle.)

24 Enter the smaller of line 16 or 15,000 miles (Rural mail carriers, see the separate Instructions.) . . 24 miles
25 Subtractline24fromlinel6. 2 2 ee ee LO miles
26 Multiply line 24 by 25¥¢ (.255) (See the separate Instructions if vehicle is fully depreciated.) . . . 26
27 Multiplyline25by11¢(.11). 6 6. ee LBZ
28 Add lines 26 and 27. Entertotalhereandonlinel . . . | 8
Section C.—Actual Expenses (a) Vehicle 1 (b) Vehicle 2
29 Gasoline, oil, repairs, vehicle insurance, etc. . . . . . . . [29
30 Vehiclerentals. .. . .............{/30
31 Addlines29and30. . . 2... 2... .. [SE
32 Multiply line 31 by the percentageonlinel7. . . . . 32
33 = Depreciation from lines 36 and 37, column @ (See separate
Instructions.) . 6. ee an . . 33
34 Add lines 32 and 33. Entertotalhereandonlinel . . . . 34
35 Value of employer-provided vehicle multiplied by the percentage
online 17 (See Instructions.) . . 35

Section D.—Depreciation of Vehicles (You can ony claim depreciation for a vehicle you own. There is a limit on the amount of
depreciation and Section 179 deduction you can claim. See the separate instructions for the limit. If line 17 above is 50
percent or less, you cannot claim the Section 179 deduction and you must figure depreciation using the straight line
method over 5 years.)

Basis for depreciation Total
Costor other basis | (Business use only—see | Method offiguring | Depreciation deduction | Section 179 deduction | column (d) + column (e)
separate Instructions) lepreciation (enter on line 33)

@ ) © @ ) @

36 Vehicle
1

37 Vehicle
2