OMB No. 1545-0139 Employee Business Expenses Form 2106

© See separate instructions.

Department of the Treasury

Internal Revenue Service © Attach to Form 1040.

Attachment

Sequence No. 54

Your name Social security number Occupation in which expenses were incurred

Employee Business Expenses and Reimbursements

Column A Column B

STEP 1 Enter Your Expenses Meals and

Entertainment

Other Than Meals

and Entertainment

1 Vehicle expense from line 22 or line 29 1

2

Parking fees, tolls, and transportation, including train, bus, etc., that

did not involve overnight travel 

2

Travel expense while away from home overnight, including lodging,

airplane, car rental, etc. Do not include meals and entertainment

3

3

Business expenses not included on lines 1 through 3. Do not

include meals and entertainment

4

4

5 Meals and entertainment expenses (see instructions) 5

Total expenses. In Column A, add lines 1 through 4 and enter the

result. In Column B, enter the amount from line 5

6

6

Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.

STEP 2 Enter Amounts Your Employer Gave You for Expenses Listed in STEP 1

Enter amounts your employer gave you that were not reported to

you in box 1 of Form W-2. Include any amount reported under

code “L” in box 13 of your Form W-2 (see instructions)

7

7

STEP 3 Figure Expenses To Deduct on Schedule A (Form 1040)

8 Subtract line 7 from line 6 8

Note: If both columns of line 8 are zero, stop here. If Column A

is less than zero, report the amount as income on Form

1040, line 7.

9

9

10

In Column A, enter the amount from line 8 (if zero or less, enter

-0-). In Column B, multiply the amount on line 8 by 50% (.50)

Add the amounts on line 9 of both columns and enter the total here. Also, enter the total on

Schedule A (Form 1040), line 20. (Qualified performing artists and individuals with disabilities,

see the instructions for special rules on where to enter the total.) © 10

For Paperwork Reduction Act Notice, see instructions. Cat. No. 11700N Form 2106 (1994)

Part I

(99)
Form 2106 (1994) Page 2

Vehicle Expenses (See instructions to find out which sections to complete.)

Section A.—General Information (a) Vehicle 1 (b) Vehicle 2

11 Enter the date vehicle was placed in service 11 / /

12 Total miles vehicle was driven during 1994 12 miles miles

13 Business miles included on line 12 13 miles miles

14 Percent of business use. Divide line 13 by line 12 14 % %

15 Average daily round trip commuting distance 15 miles miles

16 Commuting miles included on line 12 16 miles miles

17 Other personal miles. Add lines 13 and 16 and subtract the total from

line 12 17 miles miles

18 Do you (or your spouse) have another vehicle available for personal purposes? Yes No

19 If your employer provided you with a vehicle, is personal use during off duty hours permitted? Yes No Not applicable

Yes No

21 If “Yes,” is the evidence written? Yes No

20 Do you have evidence to support your deduction?

Section B.—Standard Mileage Rate (Use this section only if you own the vehicle.)

22 Multiply line 13 by 29¢ (.29). Enter the result here and on line 1. (Rural mail carriers, see

instructions.) 22

Section C.—Actual Expenses (a) Vehicle 1 (b) Vehicle 2

Gasoline, oil, repairs, vehicle

insurance, etc.

23

23

24a Vehicle rentals 24a

b Inclusion amount (see instructions) 24b

c Subtract line 24b from line 24a 24c

Value of employer-provided

vehicle (applies only if 100% of

annual lease value was included

on Form W-2—see instructions)

25

25

26 Add lines 23, 24c, and 25 26

Multiply line 26 by the

percentage on line 14

27

27

28

Depreciation. Enter amount

from line 38 below

28

29 Add lines 27 and 28. Enter total

here and on line 1 29

Section D.—Depreciation of Vehicles (Use this section only if you own the vehicle.)

(a) Vehicle 1 (b) Vehicle 2

Enter cost or other basis (see

instructions)

30

30

Enter amount of section 179

deduction (see instructions)

31

31

Multiply line 30 by line 14 (see

instructions if you elected the

section 179 deduction)

32

32

Enter depreciation method and

percentage (see instructions)

33

33

Multiply line 32 by the percentage

on line 33 (see instructions)

34

34

35 Add lines 31 and 34 35

Enter the limitation amount

from the table in the line 36

instructions

36

36

Multiply line 36 by the

percentage on line 14

37

37

Enter the smaller of line 35 or

line 37. Also, enter this amount

on line 28 above

38

38

Part II

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