Employee Business Expenses
2106
Form

» See separate Instructions.
Department of the Treasury > Attach to Form 1040.

Internal Revenue Service

OMB No. 1545-0139

1988

Attachment
Sequence No. 54

Your name Social security number

‘Occupation in which expenses were incurred

Employee Business Expenses

STEP 1 Enter Your Expenses

1 Vehicle expense from Part Il, line 15 orline 22 .

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 3. Do not include
meals and entertainment . soe

5 Meals-and entertainment expenses. (See 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
1
/; /
2
3
4 Ms /
5
6

Note: /f you were not reimbursed for any expenses in Step 1, skip lines 7-13 and enter the amount from line 6 on line 14.

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 to you on Form W-2 or Form 1099

Note: /f, in both columns, line 6 is more than line 7, skip lines 8 and 9
and go to line 10. You do not have excess reimbursements.

8 Subtract line 6 from line 7. If zero or less, enter zero

9 Add the amounts on line 8 of both columns and enter the total here. This i is an excess reimbursement
040,

reportable as income. Add this amount to any amount shown on Form 1

line7

>| 9

STEP 3 Figure Fully Deductible Reimbursed Expenses

10 Subtract line 7 from line 6. If zero or less, enter zero

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 subject to withholding tax .

Note: The amount entered on line 11 must be reported as income on
Form 1040.

12 Enter the smaller of line 10 or line 11 .

13 Add the amounts on line 12 of both columns and ‘enter ‘the total here. This is your fully deductible

reimbursed expenses. Also enter the total on Form 1040, line 24 .

10

11

12

>| 13

STEP 4 Figure Unreimbursed Expenses To Deduct on Schedule A (Form 1040)

14 Subtract line 12 from line 10

14

Note: /f both columns of line 14 are zero, stop here.

15 Enter 20% (.20) of line 14, Column B .

15

16 Subtract line 15 from line 14

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 (1988)


Form 2106 (1988)

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 placedinservice. . . . . . . .L2
2 Total mileage vehicle was used during1988. . . . . . . .L2 miles miles
3 Miles included on line 2 that vehicle was used for business . . . | 3 miles miles
4 Percent of business use (divide line 3byline2). . . . . . . L4 % %
5 Average daily round trip commutingdistance . . . . . . « LS miles miles
6 Miles included on line 2 that vehicle was used for commuting . . | 6 miles miles
7 Other personal mileage (subtract line 6 plusline 3 fromline2). . LZ 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? . . GYes [No [)Notapplicable
10 Do you have evidence to support your deduction? [1 Yes [1 No. If “Yes,” is the evidence written? LlYes [No
Section B.—Standard Mileage Rate (Do not use this section unless you own the vehicle.)
11 Enter the smaller of Part II, line 3, or 15,000 miles 11 miles
12 Subtract line 11 fromPartll,line3 . . 2... 12 miles
13 Multiply line 11 by 24¢ (.24) (see Instructions if vehicle is fully depreciated ) 13
14 Multiply line 12 by 11¢ (.11) 14
15 Add lines 13 and 14. Enter total here and on Partl, line 1 er eee 15
Section C.—Actual Expenses Vehicle 1 Vehicle 2
16

16 Gasoline, oil, repairs, vehicle insurance, etc .

17 Vehiclerentas . . . 2). ee ee ee ee ee LT

18 Value of employer-provided vehicle (applies only if included on 18

Form W-2 at 100% fair rental value, see Instructions)

19 Addlines16through18. . . .... 2... . LID
20 Multiply line 19 by the percentage on Partll,line4 . . 20
21 Depreciation from Section D, column (f) (see Instructions) . . . L22
22 Add lines 20 and 21. Enter total here andonPartl,linel 22

Section D.—Depreciation of Vehicles (You can only claim depreciation for a vehicle you own. If you use a vehicle 50 percent or
less in a trade or business, you cannot claim the Section 179 deduction and you must figure depreciation using the straight

line method over 5 years. For other limitations, see Instructions.)

Basis for depreciation

Method of figuring
Cost orother basis | (Business use only—see Depreciation deduction
Instructions) depreciation pr
@ ) © ®

Total

Section 179 expense | column (d) + column (e)

ce)

(enter in Section C, line 21)
(fy

Vehicle 1

Vehicle 2