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FORM 2106

Calendar year 1964

U.S. Treasury Department

Internal Revenue Service or other taxable year beginning 1964. and ending 19

(ATTACH THIS STATEMENT TO YOUR INDIVIDUAL INCOME TAX RETURN)

IMPORTANT NOTICE

Your name

Address

Employer's name

Address

State occupation in which expenses were incurred

A. Employee business expenses which are deductible in computing total income (line 9, page 1, of Form 1040).

1. Travel expenses while away from home on business: (Number of days )

(a) Railroad, airplane, boat, etc., fares

(b) Meals and lodging

(c) Automobile expenses (from Schedule A).

(d) Other travel expenses (specify)

Total travel expenses

2. Local transportation expenses (not between home and work):

(a) Local bus, streetcar, and taxi fares

(b) Automobile expenses (from Schedule A).

(c) Other (specify)

Total local transportation expenses

3. Outside salesmen's expenses:

(a) Automobile expenses (from Schedule A) $

(b) Other (specify) 

Total outside salesmen's expenses

4. Employees' expenses other than traveling, transportation and outside salesmen's expenses to the extent of

the reimbursement

Total of lines 1, 2, 3, and 4 $ 5.

6. Less: Amount of employer's payments for above expenses 

7. Excess expenses (line 5 less line 6) $ , or excess employer payments (line 6 less line 5)

Enter excess expenses on line 3, Part III, page 2, Form 1040. 

Report excess employer payments on line 8, Part I., Page 2, Form 1040 as “Excess Reimbursements.”

B. Employee business expenses which are deductible if you itemize deductions in Part IV, page 2, 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

“Other Deductions” in Part IV, page 2, Form 1040.

New rules on proof of deductions for travel, entertainment, and gift expenses are now in effect. The rules are set forth in 

detail In Publication No. 463 (Rev. 10/64), which can be obtained at any Internal Revenue Service office. For employees, the 

general rules are: (1) If you have adequately accounted to your employer you will not again be required to provide proof to 

support your deduction; (2) If you have not made an accounting to your employer you must have complete, accurate, and current 

records.—Estimates are not acceptable; and (3) Records must be supported by receipts, paid bills or similar substantiating 

evidence for expenditures of $25 or more, and generally for lodging while traveling away from home regardless of the amount.

If, as an employee, you were required to travel and incur business expenses, or to incur transportation, outside salesman or education 

expenses during the taxable year, use of this form will help to 

determine your correct deduction for income tax purposes. 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 

page 7 of the instructions for Form 1040. Use Form 3903 for 

computation of the moving expense deduction.

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2. Was the education undertaken in order for you to retain your employment, salary, or status? 

 statement from your employer to this effect.

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.) 

Form 2106 (1964) Page 2

SCHEDULE A—AUTOMOBILE EXPENSES SCHEDULE B—COMPUTATION OF AUTOMOBILE BASIS

Note: Use either the Regular or the Optional method in computing your automobile expenses.

A. Total mileage for the year miles

B. Portion applicable to business. miles

Old Car Traded-In Regular method:

1. Gasoline, oil, lubrication, etc $ 1. (a) Total mileage accumulated 2. Repairs (b) Portion applicable to business 3. Tires, supplies, etc (c) Percentage applicable to business (line 4. Other (specify) (do (b) divided by line (a)) not include parking 2. Purchase price or other basis $ fees and tolls.) 3. Less: Trade-in allowance

5. Total 4. Difference (line 2 less line 3) 6. Percentage of expense applicable to business (line B above divided by line A above) % 5. Line 4 multiplied by percentage on line

1 (c) $ 7. Business portion (line 5 multiplied by line 6) 

6. Less: Gain (or plus loss) on previous 8. Depreciation from Schedule C, col. (h) trade-ins

 Optional method: 7. Difference (line 5 less line 6) 10. Enter 15,000 miles or the mileage on line B

above, whichever is smaller miles 8. Depreciation allowed or allowable 11. Multiply line 10 by 10¢ and enter result here 

9. Gain (line 8 less line 7) or loss (line 7 less 12. Mileage in excess of 15,000 (if any) line 8) on business portion of car $ 13. Multiply line 12 by 7¢ and enter result here. Present Car 14. Total (line 11 plus line 13)

$

10. Purchase price or other basis $ 15. Enter the amount from line 9 or line

11. Less: Estimated salvage value. (See page

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14, whichever is used

B–2 of instructions for Form l040.) 16. Add parking fees and tolls (if any) here.

17. *Total deductible automobile expenses. 12. Balance (line 10 less line 11) $

13. Line 12 multiplied by percentage on line

6 of Schedule A

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

*Allocate to appropriate sections of item A on page 1.

15. BASIS for computing depreciation $

SCHEDULE C—DEPRECIATION OF AUTOMOBILE

Make and style of vehicle

(a) (b) (c) (d) (e) (f) (g) (h)

SCHEDULE D—ADDITIONAL INFORMATION TO BE FURNISHED BY PERSONS CLAIMING A DEDUCTION FOR 

EDUCATION EXPENSES

1. Name and address of educational institution or activity

Yes No. If “Yes,” attach a

3. If your answer to question 2 is “No,” state the primary purpose of obtaining the additional education and show the relationship between

the courses taken and your employment during the period 

Is it customary for other members of your trade or profession to undertake similar education? Yes No.

4. List the principal subjects you studied at the educational institution shown in question 1 above or describe your educational activity

5. If you were a candidate for a degree, what is the degree?

 U.S. GOVERNMENT PRINTING OFFICE: 1964—O—737-747

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9. Total (line 7 plus line 8) (see line 15) . .

The optional method cannot be used if: (a) depreciation has been claimed in a prior year using a method other than straight line (or 

where additional first-year depreciation has been claimed), or (b) you 

are claiming a deduction in excess of reimbursement received from 

your employer for automobile expenses.

1

Date

acquired

Basis (From line 15,

Schedule B)

Age when

acquired

Depreciation allowed in

prior years

Method of computing

depredation

Rate (%)

or life (years)

Depreciation deductible

for this year

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