2106 Employee Business Expenses OMB No. 1545-0139
Form > See separate instructions. 1 9 8 7

Department of the Treasury > Attach to Form 1040.
Internal Revenue Service Seaceree No. 54 54

Your name Social security number Occupationsn which expenses were incurred

Employee Business Expenses

Column A Column B

STEP 1 Enter Your Expenses Other than Meals Meals and
and Entertainment Entertainment

1 Vehicle expense from Part Il, line 15 orline22 .

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

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

4 Business expenses not included in lines 1 through 3. Donot include
meals and entertainment . see rer

5 Meals and entertainment expenses. See Instructions .

6 Add lines 1 through 5 and enter the total expenses here . .
Note: /f you were not reimbursed for any expenses in step 1, skip lines 7 through 13 and enter

STEP 2 Figure Any Excess Reimbursements To Report in Income

7 Reimbursements for the expenses listed in step 1 that your employer
did not report toyouonFormW-2orForm1099 .... . +7

Note: /f, in both columns, line 6 is more than line 7, skip lines Band 9
and go to line 10. You do not have excess reimbursements.

8 Subtract line 6 from line 7. Ifzeroorless,enterzero . . . -L8

9 Add the amounts on line 8 of both columns and enter the total here. Also add this amount to any
amount shown on Form 1040, line 7. This is an excess reimbursement reportable as income .

STEP 3 Figure Fully Deductible Reimbursed Expenses

10 Subtract line 7 from line 6. If zero orless,enterzero . . . 10

11 Reimbursements or allowances for the expenses in Step 1 that your
employer identified to you, included on Form W-2 or Form 1099, and
were not subjecttowithholdingtax. . . . . {41
Note: The amount entered on line 11 should. also have been ‘reported as

income on Form 1040.

12 Enter the smaller ofline 10orlinell . . . 12

13 Add the amounts on line 12 of both columns. Enter here and on n Form 1040, line 23. This is your fully
deductible reimbursed expenses . oa wee . red

STEP 4 Figure Expenses To Deduct as an Itemized Deduction on Schedule A (Form 1040)

14 Subtractline12fromlinel1O . 2... toe 14 —
Note: /f both columns of line 14 are zero, do not ‘complete the rest of
Part I.
15 Enter 20%(.20)ofline14,ColumnB. . ....... . . «Ld
16 Subtractline 15 fromlinel4. . 16

17 Add the amounts on line 16 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 instructions.) >| 17

For Paperwork Reduction Act Notice, see Instructions. Form 2106 (1987)



Form 2106 (1987)

Page 2

Vehicle Expenses (Use either your actual expenses (Section C) or the standard mileage rate (Section B).)

Section A.—General Information Vehicle 1 Vehicle 2
1 Enter the date vehicle was placed in service . 1 LL L
2 Total mileage vehicle was used during 1987 . 2 miles miles
3 Miles included on line 2 that vehicle was used for business . 3 miles miles
4 Percent of business use (divide line 3 by line 2). 4 % %
5 Average daily round trip commuting distance 5 miles miles
6 Miles included on line 2 that vehicle was used for commuting - 6 miles miles
7 Other personal mileage (subtract line 6 plus line 3 from line 2) . 7 miles miles
8 Do you (or your spouse) have another vehicle available for personal purposes? . . Yes (ONo
9 If your employer provided you with a vehicle, is personal use during off duty hours permitted? . . (Yes ([INo [JNotapplicable
10 Do you have evidence to support your deduction? L1Yes (No. Ifyes, isthe evidence written? . Yes [INo
Section B.—Standard Mileage Rate (Do not use this section unless you own the vehicle.)
11 Enter the smaller of Part Il, line 3 or 15,000 miles . 11 miles
12 Subtract line 11 from Part Il, line 3 12 miles
13 Multiply line 11 by 22¥2¢ (.225) (see instructions for a fully depreciated vehicle) . 13
14 Multiply line 12 by 11¢ (.11) 14
15 Add lines 13 and 14. Enter total here and on Part, line 1 ere 15
Section C.—Actual Expenses Vehicle 1 Vehicle 2
16 Gasoline, oil, repairs, vehicle insurance, etc . 16
17 Vehicle rentals . 17
78 Ferm WZ ot 100M la rental value, Soe matron) 1 38
19 Add lines 16 through 18 . 19
20 Multiply line 19 by the percentage on Part Il, line 4 20
21 Depreciation from Section D, column (f) (see instructions) . 21
22 Add lines 20 and 21. Enter total here and on Partl, line 1 22

Section D.—Depreciation of Vehicles (Depreciation can only be claimed for a vehicle you own. If a vehicle is used 50 percent or
less in a trade or business, the Section 179 deduction is not allowed and depreciation must be taken using the straight line
method over 5 years. For other limitations, see instructions.)

Basis for depreciation

Method of figurin
Cost or other basis (Busines us onl—see od of Seung
@ (b) ©

Depreciation deduction

@®

Section 179 expense

(e)

Total
column (d) +

iu)

1
column (e)

(enter in Section C, line 21)

Vehicle 1

Vehicle 2