Form 2106 Employee Business Expenses

Calendar year 1970 or other taxable year
Department of the Treasury 19

Internal Revenue Service beginning ....... a 1970, and ending ..
< “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 are Deductible | in Computing Adjusted Gross Income on Z - Form 1040

1. 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 Schedule le A) .
(d) Other travel expenses (specify) ___

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

home overnight):
(@) Airplane, bus, railroad, taxi, etc., fares

(b) Automobile expenses (from Schedule A) .
(c) Other (specify)

"Total transportation expenses .

3. Outside salesman's expenses:
(a) Automobile expenses (from Schedule A)
(b) Other (specify) __

Total outside salesman’s expenses. on So
. Employee expenses other than traveling, transportation, and outside salesman's expenses to the extent of the

>

reimbursement . . . - a
5. 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) .
7
8

|
. 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, Form 1040. . . . . . . . . . . $

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

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

2. ‘Total

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

PART III.—Additional Information to be Furnished by Persons Claiming a Deduction for Educational 1

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? . oe Co . . O Yes [] No
4. Will the program of study undertaken qualify you for a new trade or business? . . . . - woe ee ee ee «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



Form 2106 (1970)

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 from the District Director's office.

Use Form 3903 for computation of the moving expense
deduction.

SCHEDULE A—Automobile Expenses

Note: Use either the Regular or the Optional method. If you
use the regular method, prepare a separate Schedule A for each
automobile.

A. Months auto held for business use .

B. Total mileage for months inA. . .
©. Portion of B applicable to business .

Regular Method: (

- Months
miles

Include expenses only for the num-

ber of months indicated in A above

miles

SCHEDULE B—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
changes.)

Old Car Traded-in:

1. Gasoline, oil, lubrication, etc.
2. Repairs
3. Tires, supplies, etc.
4, Other: (Specify) In-
clude interest, taxes,
insurance, etc. (Enter
parking fees and tolls
on line 18 below) .
Total Soe ee ee
. 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 Schedule C, col. (h) .
9. Line 8 divided by 12 months .
0.
1.

%o

. Multiply lineQbyA, above. . . 1...
Total (line 7 plus line 10) (see line 17)... |S

ee

i . (The standard mileage rate applies to the total
Optional Method: (business miles (line ©, above) ofall automobiles.

The optional method cannot be used if depreciation has been claimed
in a prior year using a method other than straight line (or where addi-
tional first-year depreciation has been claimed). 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 .
Multiply line 12 by 12¢ and enter result
here ce

Excess, if any, of line C over 15,000 miles . |--

Multiply line 14 by 9¢ and enter result

13.

. miles

14.
15.

here 2. ee 8
16. Total (line 13 plus line 15) . i$
Summary:

17. Enter the amount from line 11 or line 16,
whichever is used

here.

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 .

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

. Line 4 multiplied by percentage on line
lq) . Soe ee ee
Less: Gain (or plus loss) on previous
trade-in

Difference (line 5 less line 6) .

8. Depreciation allowed or allowable .

. Gain (line 8 less line 7) or loss (line 7 less
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 Schedule A

18. Add parking fees and tolls (if any) 14. Less: Gain (or plus loss) on line 9 above .
19. Total. Enter here and in appropriate sec- |
tions of Part |, page 1. —.. . $ 15. Basis for computing depreciation . $
SCHEDULE C—Depreciation of Automobile
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Grae US, GOVERNMENT PRINTING OFFICE:1970—-O-398-234 €. I, No. 66-062-2081